i don't think i've seen any sense gingerbread roms but the closest thing to a sense themed rom is
[ROM][Team Nocturnal & Team VeNuM] "NoCTuRNaL VeNuM" [v1.2][4/20/2012] - xda-developers which is ics and features many sense 4.0 things, i think some are ports but there's plenty to play with to see if you like