Think this is almost there, it displays an image in the centre of the screen and dims whatever is underneath.
The only thing that is not dimmed is the notification bar, not sure if this is right or wrong, looks bad but as the notification bar is still active it may be for the best, otherwise you can position the activity window over the title bar, this will disable and dim the notification bar.
Here is the layout
<?xml version="1.0" encoding="utf-8"?>
<LinearLayout xmlns:android="http://schemas.android.com/apk/res/android"
android:orientation="vertical" android:layout_width="fill_parent"
android:layout_height="fill_parent">
<ImageView android:id="@+id/splashscreen" android:scaleType="centerInside"
android:adjustViewBounds="true" android:layout_width="fill_parent"
android:layout_height="fill_parent" android:src="@drawable/splash"
android:layout_gravity="center" android:background="#AA222222" />
</LinearLayout>
All I have done to this is to add the android:backgound and change the layout width and height to fill parent, this is to give the dim effect, remove the background to leave the background fully transparent, #AA222222 is pure guesswork by the way, not sure what the standard value used for dimming is or if it has a resource.
The key change was to apply a theme to the activity showing the splash view add
android:theme="@android:style/Theme.Translucent.NoTitleBar.Fullscreen"
to the splash screen activity or application element in the manifest.
There are a few variations on the theme to be found here
developer.android.com/reference/android/R.style.html.