Looks like a bug to me.

>The SYS(2700) Help say:
>

>Return Values
>Numeric data type. SYS(2700) without arguments returns a value of 0 if Themes
>is not turned on or if you are running an older operating system that does not
>support Themes. SYS(2700) returns a value of 1 if Themes is turned on.

>
>But testing the value is not correct in some cases:
>
>Win2K SP4 (Spanish) + VFP8:
>

>?VARTYPE(SYS(2700))   &&<--- Returns "C"
>

>WinXP SP1 (Spanish or English) + VFP8 (with & witout Themes):
>

>?VARTYPE(SYS(2700))    && <--- Returns "N" as expected.
>

>
>Of course it have an relavite easy way to "solve", but I guess it will be easy to fix at SP1.