I'd suggest you to google and look for top 10 wordpress themes. I'd personally would recommend Elegant Themes as it's the most economical and you get like 60 over different themes at once.
i think a review site should be unique. so if i were you, i will find a theme coder and want him/her to create me a cool unique theme.
If your on a budget appthemes.com is releasing Vantage towards the end of the month. I played with the demo and it looks pretty sweet. I would definitely customize the design to your needs tho.
HeatMap Pro v5 has an adsense-ready, authority review theme that is pretty slick. I haven't used that template yet, although I do use various HeatMap Themes on all of my blogs.
Keep it very simple not flashy and fancy because you do not want your reader distracted. I have used the basic wordpress themes for review sites, and they have worked great.
You should try this theme: InReview from ElegantThemes, a great theme to turn your blog to a review and rating site.
I use the Thesis theme which has a really cool feature where you can import and export your template settings into your new projects, great if you build a lot of WordPress websites. It's also SEO friendly but on the negative side, it's something you have to pay for. I have been using Headway and Artiseer software for a while top make my own templates.
use the SiteMile framework from here. They have a wordpress business directory listing theme, called DirectoryMarket, which you can use, and has review features as well.