The short answer: no. The long answer: The themes are supplied as zip files. These can be unzipped and manually applied to OS/2. But, the icon files may have to be converted to OS/2 format. And, you to work out how to map the Windows things to equivalent OS/2 things. eg. For the sounds, what does the Windows "AppGPFault" map to in OS/2?
A longer answer: Sometime ago, I was bored and started writing a Rexx script to do this. Looking at the code, I can see that it will do sounds, the desktop background and probably cursors. They were the easy bits. I can see I had started on colours, as I was trying to work something out with colour schemes. At this point it isn't very useful, but, I've been thinking about it lately, so may revisit it soon.
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David