IMHO - the dark blue one may have borrowed an item or two (or 10) of those shown in the screen shot, but there are a lot of elements which are certainly new items too:
New = Start button, Bottom of Start Menu, Middle left of start menu, All Programs background, right of start menu, top of start menu, Top of window, left of window, right of window, bottom of window
Seemingly "Borrowed" = Task buttons, task bar, Log off button, shut down button, tool bar, tool bar items, taskbar separator
There are also some bits which seem to be give-away that this is a work based on the M3 Bluegrass:
* Position of the system icon in the menu bar (as it fits with Bluegrass title bar design, and appears the same but out of place with the design on the 2nd)
* Taskbar re-size bar/handle - as it looks to still be grey which doesn't fit the 2nd skin, and seems identical to the first
There is another thing to note - the "new" items exhibit a particular style where the highlight is at the top only and fades from the center out to the edge. The "borrowed" elements exhibit a different style where the highlight is primarily at the bottom with a lesser highlight at the top,and the fading towards the edges is much less pronounced.
There is always the chance that these elements have been arrived at independently though as the glassy style used is quite common.
Overall - I'd say someone thought the first scheme was a nice starting point (you should feel flattered

)and they created a fair amount of new work so that in their view it was different enough to be OK. However, it would seem worth asking them to add a credit for the recoloured parts, unless they can demonstrate ownership by posession of source files. A little too different to be pulled automatically I'd have thought.