Hi Walter,
Sorry for delay but it took some time...
Using mBuild for display Splash Screen it's not working as synchronization with server afer NT9.06 too.
Splash Screen worked when I compile locally using Cordova command line tool with Node.js. Attached are the files that I used.
You should modify config.xml to point corretly to all icon and splashscreen images because any tool warns you that you have missed or incorrect files declared in config.xml.
When building with mBuild or locally with command line these icon and images are included in res/drawable folders in APK file to be used by Android as a resource. So any image should be there when Application is disconnected from server.
Hope that it helps you.
Cheers,
Marcos