Threaded Theme

[The One]

I was looking for a theme that would give me a threaded look feel.

You know like the old newsreaders would show thread and allow users to reply to any of the threads in the discussions not necessarily the latest post. And that post would then be shown as replied to that particular post.

Something like this http://forums.dpreview.com/forums/read.asp?forum=1000&message=20175897 actually

[The One]

I was just wondering if developing of this theme require any other changes in the database etc?
Any info on this would be great.