This is a great theme base for building themes, it might be nice to have this included in core as a "base to build from" for themers... But I wouldn't want this to be the default Drupal core theme though. :)
My only complaint with Foundation (Sorry Rowan, should have told you before here), is the difficultly with doing fixed sized right and left sidebars in the theme. I think that is an addition the theme needs to take on. Not sure how to do this, AND allow for % based sidebars.
I have not seen anyone mention pros or cons of the Foundation
theme by Rowan Kerr.
http://drupal.org/project/foundation
This is a pure CSS, one, two or three column layout, and is only
a foundation to build on.
I know that Trae uses it and likes it as a base.