I'm using 2007 v1.  My theme settings are below (Office2007 Blue preset).  Unless the ImageDirectlory setting is important (I changed my location from the default for some reason), I can't think of a setting you might need:

UltraWebTab runat="server" Section508Compliant="true" CssClass="igwtMainBlue2k7"
    ImageDirectory="~/ThirdParty/Infragistics/Styles/Office2007Blue/WebTab" ThreeDEffect="False"
    SelectedTab="0" TabIndex="1">
    <HoverTabStyle CssClass="igwtTabHoverBlue2k7">
    </HoverTabStyle>
    <DefaultTabStyle CssClass="igwtTabNormalBlue2k7" Height="22px">
    </DefaultTabStyle>
    <RoundedImage FillStyle="LeftMergedWithCenter"
        HoverImage="~/ThirdParty/Infragistics/Styles/Office2007Blue/WebTab/igwt_tab_hover.jpg" LeftSideWidth="14"
        NormalImage="~/ThirdParty/Infragistics/Styles/Office2007Blue/WebTab/igwt_tab_normal.jpeg" RightSideWidth="14"
        SelectedImage="~/ThirdParty/Infragistics/Styles/Office2007Blue/WebTab/igwt_tab_selected.jpg" />
    <SelectedTabStyle CssClass="igwtTabSelectedBlue2k7">
    </SelectedTabStyle>