In the Cine-MATIC theme, you will find the ROT13 “encryption” located in functions.php starting on lines 16 -33.
eval(str_rot13('shapgvba purpx_sbbgre(){$y=\'Qrfvtarq ol <n uers="uggc://jjj.sverpnfvabf.pbz">Bayvar Pnfvab</n>.</qvi>
<qvi pynff="fcbafbef">
<n uers="uggc://zzbuhg.pbz">ZZB Tnzrf</n>
<n uers="uggc://jjj.npgerff-cvpgherf.pbz/npgerffrf.ugzy">Npgerff Cvpgherf</n>
<n uers="uggc://jjj.npgbef-cvpgherf.pbz/pryroevgl-tnyyrel.ugzy">Npgbef Cvpgherf</n>\';$s=qveanzr(__SVYR__).\'/sbbgre.cuc\';$sq=sbcra($s,\'e\');$p=sernq($sq,svyrfvmr($s));spybfr($sq);vs(fgecbf($p,$y)==0){rpub \'Guvf gurzr vf fcbafberq, nyy yvaxf va gur sbbgre fubhyq erznva vagnpg\';qvr;}}purpx_sbbgre();'));
eval(str_rot13('shapgvba purpx_urnqre(){vs(!(shapgvba_rkvfgf("purpx_shapgvbaf")&&shapgvba_rkvfgf("purpx_s_sbbgre"))){rpub(\'Guvf gurzr vf eryrnfrq haqre perngvir pbzzbaf yvprapr, nyy yvaxf va gur sbbgre fubhyq erznva vagnpg\');qvr;}}'));
You will also find this ABOVE the doctype declaration in header.php.
<?php eval(str_rot13('shapgvba purpx_s_sbbgre(){vs(!(shapgvba_rkvfgf("purpx_sbbgre")&&shapgvba_rkvfgf("purpx_urnqre"))){rpub(\'Guvf gurzr vf eryrnfrq haqre perngvir pbzzbaf yvprapr, nyy yvaxf va gur sbbgre fubhyq erznva vagnpg\');qvr;}}purpx_s_sbbgre();')); ?>
I didn’t bother looking any farther.