the iOS *splash* screen is unique iOS feature (it has no similar counterpart in Android SDK). It is shown by iOS after application is to be shown on screen - before application window and user interface elements are ready to be drawn. So it *deceives* user that application is already ready - but it's up to you to make sure that application itself start as quickly-as-possible:
Once your application is ready to be shown it is dismissed and your *home* view is shown (e.g. first view defined in application).
You had to provide at least single "Default.png" so it is found by ADT (Air development tool) and included in native binary built at export phase). For example if your first view is to contain list of elements that are subject to change (due to server load, database query, etc) - Default.png screen shot should contain empty list - just as it looks when rendering content but without actual data. If your first view contains static content - it's safe to get screenshot of that screen and use it as Default.png:
Topic is sometimes returning on forum, see e.g.:
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My understanding is this is a bit different than the preloader. The Default.png is part of the .ipa package and is displayed prior to the application getting initialized. It is not part of the codebase that gets cross compiled by the packager, such as the preloader.
Peter beat me to it.