/usr/share/kde4/apps/ksplash/Themes/None/Theme.rc is in kde-workspace-data 4:4.8.2a-0ubuntu4.
This file is owned by root:root, with mode 0o644.
The actual contents of the file can be viewed below.
1 2 3 4 5 6 7 | [KSplash Theme: None]
Name = No Splash Screen
Description = Splash Screen Turned Off
Version = 1.0
Engine = None
License = MIT
Homepage = http://www.kde.org
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