Or is it assuming an experienced 117 user that already knows all about SMF, and that they can "find their way"? :-\
Generally smf 2.x is very much like 1.x in the admin/user sense.
Its only if you write code/queries that you need to know the difference.
Changes are major, meaning that mods for 1.1.x almost always won't work on 2.x without every query being re-written.
So developing a theme is pretty much the same? I'm tossing up whether to throw myself into learning to theme 1.1.7, 2 beta or wait for RC1
Theming in 2.x is very different due to the semanticised theming.
less tables, more css classes.
The perfect answer. :D