Why not approach the site and offer to purchase the code - or pass the client onto them - surely doing what you suggest is theft, breaking copyright rules, etc - how would you like it if you spent hours designing a theme/site/whatever and then everyone started ripping it off? I bet you wouldn't like it.
Explain to your client and suggest you create something based upon the theme creating it yourself and charge accordingly.
And yes, I do feel strongly about the subject ;-)
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