The theme is here: http://shoelace-theme.helloerik.com/ the repo: https://github.com/erikflowers/shoelace-theme
It's built on the hybrid-base pre starter theme: http://themehybrid.com/themes/hybrid-base
It's not a theme you use as is, its just a starter that is meant to be hacked apart as needed, but it has the bootstrap Less and your own less already started, and the html/php stuff is stubbed out for a lot easier manipulation.
I made it with the intent that you should have to do as little "undoing" of a theme as possible, which is why there are almost no custom layouts or designs.
It's 0.0.0, as I am just getting started. Definitely not worth a HN submission, but I would be really interested in seeing what people think of this approach in comparison to the OP's, which is great and I commend and admire the efforts.