The Photoshop .psd files are useful for web designers who wish to redesign the layout of the theme, as they contain all of the layout/color/size information for all of the pages used within the theme itself. You still need knowledge of .css in order to make use of the files, so if you do not, then it's likely you may not find a use for them. We don't have samples available, but they are Photoshop files containing all the relevant layers for the pages. Thanks.
