I don't think that there is a best theme / template. When you are checking a theme you need to look for few things: Ads locations - they should be located above the fold. Number of ads units per page - No more than 3, more blocks will decrease your Cost Per Click. Ads should be blend in you site theme colors - the visitors should think that the ads block are a part of you site after all no one love to click on advertisement. At the end the theme should suite you website visitors, theme for kids website is different from a theme for a general website content.
Best adsense template ... seems u r asking wp as u said in ur 2nd post. It depends on many factors. Even sometimes u need to modify adsense pre made templates according to ur needs and ur niche. So just have a good template which u like and modify it them implement adsense tips and tricks for high CTR and clicks
depends on site and script...wordpress has a lot of free out there but most are not compatible with ie..as what I have now...
google free wordpress themes and customize your own this is the best way to make sure where to put your ads ...
adsense template for wordpress the best so far is AdFormat check out this website http://www.wpthemesfree.com/view.php?theme_id=57 if u like it leave me a rep thanks
You can also check out 18 Adsense optimized wordpress themes suggested by DoshDosh: http://www.doshdosh.com/16-adsense-...emes-to-maximize-your-contextual-ad-earnings/