You know, what's sad - and really telling - is that you had to add a disclaimer at all, much less twice in the same post.

That need is indicative of that about which I am really concerned: the quasi-fascist, cult-like reaction against anyone who dares even voice an opinion regarding the possibility that WordPress's GPL might not have the reach that it is claimed to have.

That your released themes are GPL should be more than enough to satisfy the WP community, regardless of your personal opinion on the matter.

As for me, I've come to the following conclusions:

A theme is not a compiled program, but rather a collation of disparate works, each of which must be assessed individually with respect to inheritance of GPL.

Image files and CSS files absolutely do not - cannot - inherit WordPress's GPL. Such files simply have know knowledge or understanding of the existence of WordPress, do not depend on WordPress to exist or to function, and (not having the capacity to link to anything, dynamically or otherwise) do not link to WordPress.

The GPL absolutely makes no claim of inheritance on image files or CSS files.

This made me scratch my head:

The GPL is explicit about what constitutes a derivative work, and themes/plugins are derivative work. The GPL does not prevent you from creating and selling themes that are not GPL licensed, but using them in conjunction with Wordpress (or any other GPL’d software) would be a violation of the theme’s non-GPL license.

Jeff, I would question your lawyers. A fundamental point of the GPL is that it places no restrictions on the use of code, but rather on redistribution of code or of derivative works of that code. Your above statement sounds exactly backwards - unless I'm reading it wrong?