Jailbroken iPhones have long had access to a wide variety of "themes" to change the look of iOS, but a ModMyI user Timothy Elliot has upped the ante by making a high-quality, high-functionality "Lion" theme for iOS 4 called Lion Ultimatum that faithfully replicates many of the basic functions of the Mac OS X Finder and gives users the closest experience possible to "running Lion" on an iPhone. Elliot reports being overwhelmed with requests for the theme, the latest build of which is available by donation only.