When developing a module that will be reused outwith the scope of any one particular project i.e. using the community code pool, should I use the base theme to store my template, layout and skin files?
I am almost 100% certain that i should, but i see so many community modules using the default skin and theme directories that it has planted a tiny seed of doubt.
Yes, you should absolutely be using
base/defaultfor your community modules theme – in doing so you are utilising the fallback hierarchy Magento provides, allowing your theme to be portable and easy to extend by clients wishing to do so.