Walkingmiller,
Interesting question! I hope lots of people will jump in with
their thoughts. I hope this will be a rich thread that we can
distill into a basic response in our documentation.
On the PHP side, some concepts, like 'the loop' will be
recognizable in Omeka's structures (see functions like
'set_loop_records', 'current_record'). A major difference, though,
is the many different record types that could exist in an Omeka
site, where you will find 'Items', 'Collections', 'Simple Pages',
and many more. Omeka 2 did a great job of normalizing the patterns
for working with them, but you will see more than 'pages' and
'posts' ala WordPress.
So, in general, lots of the same skills from WordPress will apply.
For CSS styling, the classes will be different, of course, and
reflect the different record types in places.
Some things that Omeka doesn't have that might be familiar are the
different ways of inserting new templates into different parts of
a theme. We also don't have the concept of a subtheme, except for
default views that most themes just style differently.
It's also worth noting that the jobs of plugins and themes are
kept a bit more distinct in Omeka, so generally a theme doesn't
add new functionality.
As afar as good-to-know things, this probably moves much more into
the PHP side, but Omeka is built on the Zend Framework, so reading
their intro documentation, especially about the MVC pattern, might
be helpful.
The question of how difficult it will be to develop a custom Omeka
site is pretty hard to respond to directly without knowing details
of the customization. If you are talking about a theme that just
uses existing plugins, that should be pretty straightforward. If
the customization calls for new workflows, functionality,
relationships between record types, etc., then that's wide open,
especially since IRs tend to have a lot of different requirements.
I'd say trying to get details about the specs as early as possible
would be best.
Hope that helps,
Patrick