Comment 1 for bug 299861

I can confirm this, but I'm not sure whether the bug belongs to the grub2 package or to grub2-splashimages. On a default installation, the /usr/share/images/grub path doesn't exist, so I guess it's the job of the grub2-splashimages installation script to add the path to /etc/grub.d/05_debian_theme when it becomes needed.