A bare-bones, skeleton starter theme for Shopify. To be clear, Dusk is not intended to be a production theme. It doesn't really do anything, and, therefore, brings zero value to merchants in its current state. Dusk is a starting point, for you, the developer, with minimal boilerplate and zero opinions.
Shopify's Dawn theme is impressive—very impressive, and robust—but in their own words, Dawn is a reference theme for developers. By definition then, it shouldn't be a starting point. It should be a reference point. It is far easier to copy and paste from Dawn into Dusk than it is to try to deconstruct Dawn in its finished state and remove the parts of Dawn that you wish not to use.
If Dawn is the Pheonix, Dusk is the ashes.
FUN FACT: I considered naming this theme simply "Dust" because that's basically all it is. It's nothing. It's the particles. It's the bare minimum to get the Online Store Editor to load and for something to display on the front end. However, I felt that "Dusk" was better aligned with the "Dawn" name.
There is a lot we can learn from Dawn, so keep its code close by and reference it often as you build out Dusk.