I'm well aware that is perfectly legal to do so.
The legal way is not always the right way to do things.
Do so at your own risk... be well prepared for the Witch Hunt, designers and coders are not of the forgiving kind.
The community is way to small to get away with it unnoticed I'm afraid.
Personally after the copyrighted images were removed I didn't have a problem with the skin,
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but since the OP is going in circles trying to justify his actions he is really pissing me off.
As John very well said, some of us are making a living out of designing and it's not a hobby, people "ripping", "Scraplifting" (call it whatever you like) can potentially affect our income.
What if William from ForumTheme was planning on releasing the very same skin for XenForo and expand his business to a new forum platform?
Don't you think he has the right to be somewhat pissed that a heavily inspired version of his design was already released before is official version.
Who is going to pay for the official version when you can get the copy for free?
Time to go and relax and think about happy thoughts