Are there any WDTV Live SMP themes that support linksheets (including folder sheets)?

WD Legacy Products WD TV Live Streaming
2

I realise this isn’t exactly what you asked, but

http://community.wd.com/t5/WD-TV-Live-SMP-Discussions/Linksheet-Themes/m-p/517342/highlight/true#M15271

Even if you do find a theme that has linksheet support, it won’t be much use to you as the SMP has very limited space and you might have room for 10 sheets.