I'm fairly certain that there's corners of Moodle 2 that were carried over untouched from Moodle 1.9 and whose roots go back further. Since there's little gain from going back and pruning the CSS it tends to grow unconstrained, that's why starting from scratch and then only bringing across what you need makes sense.
Themes
YUI Resets Tracker Ticket ==> Your Input Please!
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