Interesting, never noticed that before. Maybe the /etc one is the original, in case it needs to be restored, or used to build the working one using the language modules I see in the same directory. The /boot one is the working one, as /boot may not be on the same filesystem as / in some setups.
I know that the GRUBmenu Splash is entirely controlled by the ‘message’ CPIO archive in the /boot directory.I just tore down a new message theme, took out the new back.jpg, and placed it into the original ‘message’ theme. And this brought up a new Grub menu Splash. You have to de-compile and recompile apparently in openSUSE’s gfxboot.
But the Bootup splash. I wonder if this ‘message’ copy, buried deeper in the file level structure within the /etc/bootsplash… system - is actually responsible for this splash. But it has so many other files around it, and in adjacent directories as well.
I think it’s some sort of template or original. It certainly wouldn’t be the one used at boot time, GRUB isn’t smart enough to ferret down /etc, not to mention / might not even be the same partition as /boot.