I have seen that issue once. And it was not template related but somehow server related. I have duplicated users site to my own hosting company and ran the test again and all was fine while on users server somehow stylesheets and javascripts files was not available for google test.
Sadly - I can't provide any more informations as user haven't replied since then.
Please contact your hosting company support and ask them to verify why those css and js files are not available when google tool is requesting them.