what is the best theme to use as a starting point?

Howdie guys n gals! I’m a complete newb beyond some limited fussing around, and now I am just about to jump into the world of theme development in an attempt to get my site to look and function exactly to my specifications.

I’m just wondering what the best theme to use as a jumping off point might be? A new one that’s really well-written and using the newest most accepted syntax, layout etc..? I might guess kubrik, or whatever the default is called, but I’m not sure.

My goal is to have my site look something vaguely like this in the end: http://www.radioslipstream.com/workinglayout.jpg , so if that gives some ideas that’d be cool, but as far as a starting point I’m more concerned with the integrity of the code.

Also if there’s any hints on working with graphics intense themes or incorporating photoshop in a straightforward manner, that would be awesome as well… or any opinions on whether the above link as a wordpress theme would be possible/desirable (or if i should go and do drupal or something else)

Thanks! 🙂