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Reminder: System76 is not to be trusted
(blogs.gnome.org)
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Linux is a family of open source Unix-like operating systems based on the Linux kernel, an operating system kernel first released on September 17, 1991 by Linus Torvalds. Linux is typically packaged in a Linux distribution (or distro for short).
Distributions include the Linux kernel and supporting system software and libraries, many of which are provided by the GNU Project. Many Linux distributions use the word "Linux" in their name, but the Free Software Foundation uses the name GNU/Linux to emphasize the importance of GNU software, causing some controversy.
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Themes are not a security risk XD executable code, widgets and a lack of standardization resulting in shady install scripts, that is a security risk
Themes are just colors
KDE themes are scripts. A coding mistake in one resulted in someone's file system being erased, it would be quite easy to distribute malware via that method.
You are talking about global themes which is a bundle of plasmoids (which are executable code), SDDM themes (executable code, they are working on their own login manager to change that) as well as simple files like color schemes, cursor themes, icon themes, splash screens.