Pocket Plus 2.0 supports extended themes, and there's been a lot of excitement about them lately. Ok, so what's an extended theme you might ask? Here's how Spb defines it:
"Along with the release of Spb Pocket Plus 2.0 Spb Software House also represented a new concept of extended Pocket PC themes. Being a Pocket PC theme, an extended theme changes what a standard theme should change (background, system colors, etc). However, it additionally changes the design of Pocket Plus indicators, taskbar battery indicator, and Close button task manager. Moreover extended themes contain native support for landscape mode."