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The point of encrypting the footer is because the maker of the theme does not want their name (and their credit for the layout) to just be deleted to anyone that decides to use it. The way that people that make themes get popular is by having their name on the bottom of people's web sites.
But most people don't like having other people's names on the bottom of their site, so the people have to encode it so people don't know how to take their name off without messing up the layout.
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<?php if($Adsense_Revenue > 0): define('HAPPINES','100%'); else: define('HAPPINESS', '0%') endif; ?>
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