+1,000,000 for starting fresh and using functionality plugins. I like what UpThemes has done with AudioTheme's plugin and I'm thrilled that they're working with our Church Theme Content plugin.

It's interesting that you point out that this is an example of how less than ideal development practices can affect profit. I can think of some good profit-related reasons theme developers should use functionality plugins.

- More sales. People are less likely to switch to a new theme if they have to re-enter content.
- Faster development. If a functionality plugin for your niche exists, you'll save time.
- Easier maintenance. It's faster to fix a bug in one plugin than multiple themes.

Every new shop should embrace UpThemes' philosophy and every current theme developer should do the same from here on out with their new themes. If a functionality plugin doesn't exist for your niche, make it.