I think the date on those files HAD to be changed if they are, in fact, legit.
According to the pastebin:http://pastebin.com/zdU1TK40:
Romney's 1040 tax returns were taken from the PWC office 8/25/2012 by gaining access to the third floor via a gentleman working on the 3rd floor of the building.
If the files were obtained on 8-25-12, any copies of said files, especially if they were scanned copies produced by the "hackers" would have a timestamp of 8/25 as being the latest document edit date, not 1/7/12. So, they either faked the dates or the files were generated by some kind of tax application fraudulently.
I'm willing to agree that the PirateEat40 thing is separate from the Romey tax forms. Someone is just trying to get the Feds to investigate a false lead to get revenge. I haven't seen any "reveal" of information as of 9:17 EDT but, might be due to the different time zone.
However, we can all question the validity of said tax forms. Flat out, if they are legit, Romney probably won't say and if they aren't legit, Romney will be quick to decry them but, not release the real ones to prove the fake ones wrong. There is also a slight chance that he would release them to prove they are wrong but, I would doubt it.
I'll keep an eye out for some more 0s and 1s in the next hour or so...