SplashScreen setting shared between iOS and Android and there is no way to set different images for iOS and Android. At least from my experience you almost always want a different setting.

There is no such issue with the icon setting since there is a shared one and overrides for each platform. Why can't we have same thing for splash screen? Or just have non-shared setting for each platform?...

Android platform in player settings has it's own slash screen image (it is not shared between multiple platforms) and iOS has a lot of Legacy Launch Images.