I only ever have one theme for the sites I’ve developed using Hugo, so therefore I’ve bypassed using the themes directory and just establish everything in the root folder (assets, layouts, static, etc). I’m not looking to share my themes with others, or install any other themes to switch to.
With that said, is there any reason I should be developing my “theme” as a “Theme”? Again, apart from modularity, which I can see the pros and cons of, or utilizing a pre-built theme, which I will not be doing (on these sites), are there any other benefits of using the theme folder that I should be taking advantage of?