This is just a basic WordPress starter theme, really nothing more than a slimmed-down version of _s. All of the assumptions have been removed (CSS files, JS files, class names, IDs, etc). Why? Let's be honest, every time that you use a "starter" project, you end up spending an hour undoing all of their "sane defaults". I don't want to waste time tearing down before I can build up, so I have removed all the BS from the start.
This theme is ideal for developers that are already very familiar with custom WordPress development and just need to knock out a quick project for client handoff. It is expected that you already know what you will and won't need, so you can jump in and incorporate your own build process, project structure, CSS/JS libraries and frameworks, etc. without hassle. At the same time, this theme aims to allow you to still benefit from most of what WordPress has to offer out of the box without having to remove too much of the fluff. It is expected that any customizations to WordPress core or optimizations will be handled by plugins (Autoptimize, WP Rocket, Super PWA, etc).
Check out my Basic WP Timber Theme.