What popzoran say it's not true, they share same memory. In customization xml file there is a attribute name "deletable"
<image deletable="false" lock="false" unicode-name="trees.jpg">img.jpg</image>
<theme deletable="false" lock="false" unicode-name="Orange default.thm">themes/orng.thm</theme>
<midlet deletable="false" upgradeable="true" install="true" movable="false" folder="APPLICATIONS">
So this included images, aplications or themes use the same memory that you can free by seting attribute "true" to deletable.
Nevertheless, deleting all themes in phone might have an undesirable effect.
Regarding firmware... firs letter is most important so if first version is EX (where x is any letter) than a new version will be EY (where y is letter after x). Same way if a newer firmware appear, it will be DX (x is anu letter) and after that EX and so on...