Not using themes directory, what are the drawbacks?

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?

There is no drawback.

Themes are meant for reuse, if you are not sharing it then there is no need to use a theme.

Also the project directory is the most specific directory therefore you may not encounter some context issues that others have encountered in the past like for example: Hugo doesn't use theme archetypes

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