It's sad on the bug, that RiscOS theme supplied with tde doesn't work either (see the screenshot). So it seems to be a bug somewhere deep inside tdelibs or qt3.
I ran some tests and filed a comment in the bug report (1609). The pixmaps do not show in 3.5.10 either, so pixmaps have been broken for a while. The kinstalltheme command never gets run when creating a new profile. In a new profile, only after manually running kinstalltheme did I finally see riscos in the kcontrol drop-down list.
Darrell