1.) It has to be based on [url removed, login to view], so the integration will have to be deep: Structure (grid, layout), navigation, media, forms, buttons, typography, tables and any sort of content are styled with Zurb Foundation 5. But it should touch as little template files as possible.
2) The theme has no other CSS besides Foundation 5.
3.) Make the theme compatible with Magento upgrades.
4.) The theme must be "ready to install".
All css and js can be merged and minified by default Magento minifier and optimized both for speed and SEO.
The target of the theme looks like [url removed, login to view]