KDE, Xfce, Gnome nisu teme, evo kad bi povukli paralelu to bi bilo nesto kao Luna (XP DE) i Aero (Vista DE), dakle ne samo teme.
evo ima nesto i na wikipediji
http://en.wikipedia.org/wiki/Desktop_environment
Da, razlika izmedju (X)(K)Ubuntu je samo u DE (ali DE nije samo izgled (graficki prikaz) nego i popratni programi kao text editor (Gnome-Gedit KDE-Kate ...))
P.S. sry ako je objanjenje pusiona (sad ni meni nije jasno sto sam napisao

), ako treba bolje napisat cu nesto razumljivije.
i naravno WELLCOME 2 TUX
EDIT:
evo s wikipedije bolje objasnjenje
Citiraj:
On systems running the X Window System (typically Unix-like systems), the desktop environment is much more flexible. In this context, a DE typically consists of a window manager (such as Metacity or KWin), a file manager (such as Konqueror or Nautilus), a set of themes, and programs and libraries for managing the desktop. All of these individual modules can be exchanged and individually configured to achieve a unique combination, but most desktop environments provide a default configuration that requires minimal user input.
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