This assets story is relatively new and we are still experimenting with it, so almost no experience to share. But I do have some thoughts what ideal setup I would love to have (with your example).
Since pub packages are not deployable entities, I would rather keep only source files (sass in your case), not generated output (css files) in the package. Sass files should go to asset/ directory. Then ideally I would like to have generic pub sass transformer that generates css from sass. I would plug it into pubspec.yaml of the web app that actually uses your themes package. This way no matter how many packages with sass your app depends on, all they will be compiled into css and put to the build/ directory that you actually deploy.
Saying that, right now we come up with much less exciting and rather pragmatic approach :). For our app we use awesome
Semantic UI, so for now I just wrapped production-ready semantic's files into the assets-only
pub package. We plug it to the web app built with AngularDart and directly reference css files.
P.S. If someone missed it, there is a
thread discussing pub transformers and long-waited
writeup by Bob on assets, transformers and build process. Thanks, Bob!