from point 7:
above is NOT TRUE.
Even if data not interact with program, in this case theme, but is distributed with and inside theme, as a section which is distributed with GPL - BECOMES GPL.
These requirements apply to the modified work as a whole. If identifiable sections of that work are not derived from the Program, and can be reasonably considered independent and separate works in themselves, then this License, and its terms, do not apply to those sections when you distribute them as separate works. But when you distribute the same sections as part of a whole which is a work based on the Program, the distribution of the whole must be on the terms of this License, whose permissions for other licensees extend to the entire whole, and thus to each and every part regardless of who wrote it.
If identifiable sections of that work are not derived from the Program,
when you distribute
as part of a whole which is a work based on the Program, the distribution of the whole must be on the terms of this License
THEME is WHOLE WORK.
SO its obvious that:
distribution does affect how somebody can license their work.
CSS and IMAGES and js are part of THEME = WORK which is GPL.
Distributed with theme BECOMES GPL even if previously someone said that are not.