+1 for this project.
I spend most of my time in Prestashop doing styling. Usually, slicing up HTML/CSS is the easiest part of web development, but because of Prestashop's absolutely retarded default theme, it is the most tedious part of Prestashop development. Defining heights on a heading?! WTF?!
I just wasted an afternoon fiddling about with the default theme's stupidity and decided to make a boilerplate for myself. But as you have already started, please let me know how I can help!
I agree that LESS should not be part of this. This project should be as simple as possible. Just make it work with all of Prestashop's AJAX features and then just get out of the developer's way. Let's not force people to learn any new concepts or do any work before they can start using this.
This boilerplate SHOULD be the default theme for Prestashop.
So, how can I help?