I don't think it's done yet, and as far as I know, it's for SM4.0, there are a lot of other themes out there for SM 3.9 to try out while waiting for him to resume working on it.
Check out the stuff on stepmaniathings.com and I'm sure the themes there will be worth your waiting time.
Or you could wait for "Project Diamond" from the makers of DDR NewNovae which turns out to be DDRSN2 for SM4. They've started working on it before I knew that takuya was working on SN2.
Dude, takuya lost his SN2 theme like, months ago. That's the reason why it never got released. Don't you read his thread? Also, as far as I know, he's currently NOT working on the SN2 theme, instead working to finish his other themes. So right now, your best bet is to wait for the SN2 theme made by zero.
as stated before, the theme will not be released because he lost all the data he made for the theme. Tragic, yes, but X is coming out, and it could be a easy theme (I doubt it, but we have no idea), if anyone does decide to theme it.
as stated before, the theme will not be released because he lost all the data he made for the theme. Tragic, yes, but X is coming out, and it could be a easy theme (I doubt it, but we have no idea), if anyone does decide to theme it.
as stated before, the theme will not be released because he lost all the data he made for the theme. Tragic, yes, but X is coming out, and it could be a easy theme (I doubt it, but we have no idea), if anyone does decide to theme it.
Zero decided to make the SN2 Theme... See the thread...
DDR SN2 theme 
