I've been playing with this theme for about a month now.
Atahualpa works well out of the box. It delivers fantastic flexibility to novices eager to learn how to customize their site without making a career in coding/scripting.
By working with this theme blog owners can gain insight into how the actual scripting works. It has helped me resolve a number of issues which had bedeviled me forever.
I am going to continue to play with Atahualpa on my personal site but I can see this theme as having real possibilities for speeding development for clients as well.
Wonderful job bytesforall!