Adding css, js in theme as resources

Hello,

I noticed that the themes in roller have a uneven structure, as images, 
icons are placed in specific folder as resources mentioned in theme.xml. 
But the css and js files are not used as resources and rather as 
velocity template. Is there any specific reason behind this ?

Also, I have used css, js, images and font folders and have placed 
specific files in these folders. Just the velocity files are placed in 
root theme directory. This makes the directory structure looks good and 
easy to understand and most important I have tested it and its working fine.

Thanks
Gaurav