Ahhh, didn't know this, I stand corrected
Thanks for clarifying Juice.
//Tap'd from CM8's DX\\
File size of images used in a theme matter as well. Lets say you have the stock statusbar_background.9.png at 2kb, and a themed one at 150kb, there will be a slight (barely noticeable, if at all) difference. But now, start adding many many custom images and the file sizes in total
can go up significantly. In theory, the larger the file size, the more "resources" and/or computing power is needed to to process that image on your screen. Throw in a bunch of .9.pngs that have embedded guides to make them stretchable, and you're adding even more info that has to be processed.
It usually relative though. What one person calls slowing down, isn't even noticeable to another person. There are just way too many variables involved (hardware's true ability, other apps running, over/underclocking etc.) to really come to a conclusion about one specific persons experience versus anothers.
What matters most, is to get what works best for you personally.