The behind the scenes stuff that makes everything look nice to you. The code for the templates is not all pretty and formatted. You can see that by checking the source of any page of the site. Spector wants the code to have some organization and such to it...which was left out by design by those that created vbulletin.
Needless to say...I doubt anyone will be dredging through the thousand or so templates and phrases that make this site work.