What I have collected so far on various forums is that only theme based links are considered by Google. What happens in case of directory links? My questions -

- How does Google identifies whether a directory link is theme based or not?
- Is it able to identify a particular category?
- If a link is submitted to relevant category despite the home page theme, does it gives weightage to such links?

I have found number of sites providing directory of links, even though the home page theme is very different. This is the reason of posting this query.