Hi Sammy, I believe IE7 is not used in the current Microsoft mobile OS (Windows Phone), so I don't see why we should bother.
There is no Windows Phone around I could test with, but according to Wikipedia for example, IE Mobile is based on IE9 so I assume we are OK.
But I might be missing something?
EDIT: I test older IE's with IE Tester. The theme looks almost perfect - the layout isn't broken or something. Maybe you see something I don't? Of course I'm not resizing the browser because I don't see the point.