Comment 21 for bug 24280

Themes should be applied per session or login user not per uid. The person sat in front of the keyboard can reasonably expect to see the theme they set whether they are using a normal application or an application run through a privilege escalation tool. Sudo should you to do things with the root user's privileges, it should not 'make' you the root user. For example the following:

sudo ls ~

Lists my user's home directory, not that of root.