Yes but you had to buy that as a separate thing, so it was Windows 98 that actually made it widely available. The Plus! software packages probably didn't even really exist anywhere outside of a handful of countries, specially since it was all distributed in physical packages back then...
True, but you still wouldn't get these themes from the product sold as "Windows 98 Plus". That one was relatively shite and half the themes, which didn't include the 95 ones, were newspaper comic licenses.
So I totally understand using the "Windows 95 Plus" product's themes on Win98.
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So I totally understand using the "Windows 95 Plus" product's themes on Win98.