I am aware that this question will be judged as a non-programming question but I would like to point out that my software decision is very largely based on the programming standpoint.
I am interested in changing from SMF to a better forum software. Unfortunately I'm unsure of which software I should choose. Many people like to recommend vBulletin($), PhpBB($0) or SMF($0). In my experience the way the themes are organized in SMF has completely destroyed any possibility of me wanting to work on it. There doesn't seem to be any distinction between the View and the Business logic.
So I'm asking this from a programmers point of view: which forum software provides the most opportunity for modification and straightforward theming without hindering the ability for SEO or other customization?
I realize this may not completely fit within the constraints of a relevant stackoverflow question but I don't think there's anyone better for giving advice about well thought out design.