No, it was built on the demise of Skinz.org as a site for skins and skinning.

Walls in themselves have always been an adjunct only, and where it's noticed, copyrighted images of/in walls are not accepted.

Porting of Longhorn imagery to create skins is one thing, 'borrowing' the entire wall from Microsoft is another.

In an ideal world a skin or theme or suite would be distributed with the skinner's input of 'skins' and only include links to such things as walls that were not his own doing.

Some 'Longhorn' walls are not Microsoft's as such but were created [similarly styled] by wall artists whose permission for inclusion would be needed as well.

Ideally, without appropriate permissions it's advisable not to include the wall/skin/object/image.....