My top three choices: Shinto, Rainforest, and Zen.
Shinto and Zen are actually pulling in very close for the theme but Zen has more to it. (Does the accounting department have a smaller office space area than the UI department? I'm assuming each department got the same amount of money for their budget.)
Zen seems a bit more fun in decoration while Shinto has a much more refined sort of look.
Shinto does score major points with the Bape Cow, though...
Rainforest is looking pretty messy but that's what makes it a rainforest, right? It's just that much more convincing. Plus there's a touch of "mist" at the bottom of that waterfall. But the walls are looking a little plain.
Noteworthy mentions:
Soviet Russia definitely got a giggle.
Underground Lounge had a giggle with the one picture but otherwise looks amazingly cool. I'd actually prefer to work there despite the fun in the other departments.
Ops, Development & Project Management: What can I say? BAD a**.