Hugo new theme not generating baseof.html?

With hugo new theme only list.html and single.html are generated - why not a baseof.html? Some discussions here say that the baseof.html should be the preferred way.

Tnx for clarification.

There is an open issue about it. We agreed on a way to change this, but nobody picked up the ball to actually fix it:

https://github.com/gohugoio/hugo/issues/3576