Sapiensbryan.com has released a wordpress theme which targets high CTR for ads. It can be either adsense ads or anything like adbrite too. I have seen several themes which are made keeping adsense clouds in mind. But none of them could convince me that they will get a good CTR than a general wordpress theme. But yes with this one, i’m really convinced that it will do very well for ads. Especially if you use adsense. If you need any adsense optimization, you can get in touch with me.
If you are looking for a theme that will make good money as well as spare the content overview too, I suggest you better stop looking and go with this. Very good work!