Worth developing a theme right now?

Hello Everyone!

Since MyBB will be coming out soon, will it be worth the time developing a new theme for my new forum project which will be on MyBB 1.8?

How many people do you think will be upgrading their forum to 2.0 considering there will be more optimizations and bug/exploit fixes?

i wont upgrade to 2.0 until some plugins/themes get compatible to it

well
i will upgrade my forum to 2.0 once he comes out
but if the template structure haves big diferences most probably ill cretae one for myself
about designing themes for 1.8?? why not??
i do it for fun and also to learn a bit more
working on one atm :p

Alrighty! Thanks for the replies. I will be starting my work soon.
But, I don't think so the themes will be compatible with 2.0 because it's an entire different structure.

Anyways, let's hope there will be some way to convert old themes.