Keep the "default" symlink for XFCE in the kali-themes-common package. We need to embed the version in the package name if we want the old wallpapers to coexist with the new ones on user's systems to avoid breaking their non-default backgrounds.
kali-themes
This package joins together all files that are related to theming and configuration of the visual appearance. They were formerly split across gnome-theme-kali, kali-defaults and desktop-base.
file structure
All "data" files (share/* and what's built in the kali-logos and emblems
directory) are provided by kali-themes-common while the configuration
files (etc/*) are provided by kali-themes.
desktop-base integration
desktop-base integration is provided by kali-desktop-base through registration of various files in alternatives defined by the desktop-base package. The files are not installed in /usr/share/desktop-base/ except for a symlink tree mimicking a "destkop-base theme". That symlink tree is pre-built in the "share/desktop-base/kali-themes" directory in the source package.
The kali-themes-common package is also installing various symlinks trees to mimick directories that are traditionnally handled by desktop-base. Most notably the directories in /usr/share/wallpapers/ that are used by KDE.
configuration files
The configuration files stored in the "etc" sub-directory are installed as is in the "kali-themes" package. However the files listed in "files-to-divert" are first diverted by dpkg-divert and the actual files are stored in /usr/share/kali-themes/etc/ and copied in their target location by the postinst script (see debian/kali-themes.postinst).
When you add a new file that needs to be diverted, you can update the list in "files-to-divert" and run "debian/update-maintainer-scripts" to update the list of files in the 3 maintainer scripts.