Could someone share ( in IM if necessary ) what is the planned future for this theme ?
I seem to find myself building a site on top of this , in addition I have some sites planned for development based WP and Atahualpa.

Frankly I see this as a CMS , and seems to be good one for Internet Marketing based sites because you can use WP plugins.

If your concern is whether Atahualpa will be around in a year or two, I am sure it will. More commercially oriented add-ons/services are planned in the future. Legally, Atahualpa is well suited to be used as a foundation for your commercial projects, due to being Open Source and GPL licensed.