The kubrick theme consists of hard-coded text in English as well as of text taken from the .mo / .po file. So translating the Kubrick them will be a lot of manual work and updating to another version of the theme or WP itself might be tricky too. It’s a pity that structure and content aren’t completely separated in the Kubrick theme! 🙁
I would love to make Kubrick more managable for translation in the future. I haven’t played around with it at all though, but if you’re interested in helping me out with understanding how it works, ship me a mail.
See here regarding localization support for plugins and themes. Theme localization requires WordPress 1.3, unless you want to do heavy lifting. Michael, I’ll soon be adding localization to my 1.3 port of Kubrick. I’ll give you a ping.