What are the advantages of created MyPackage/MyTheme instead of default/MyTheme ?
Since app/design/frontend/default/default is almost completely empty (no template folder, no local.xml) we could customize files here.
In skin/frontend/default/default no customizations or they will be overwrite in case of magento update. So we could do our customizations in default/MyTheme.
So the only disadvantage with default/MyTheme is that the skin/frontend/default/default fallback would be useless.
I guess there is others reasons of created MyPackage/MyTheme as recommended by Magento but i can't figure out them.