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/usr/share/tcos/hooks-addons/90usplash is in initramfs-tools-tcos 0.89.93ubuntu2.

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# hook-addon for disable usplash support

if [ $TCOS_DISABLE_UPLASH ]; then
  rm -f ${DESTDIR}/lib/usplash
  rm -f ${DESTDIR}/sbin/usplash
  rm -f ${DESTDIR}/sbin/usplash_write
  rm -f $DESTDIR/usr/lib/usplash/*.so
  cat << EOF > ${DESTDIR}/sbin/usplash
#!/bin/sh
exit 0
EOF
  chmod +x ${DESTDIR}/sbin/usplash
  cat << EOF > ${DESTDIR}/sbin/usplash_write
#!/bin/sh
exit 0
EOF
  chmod +x ${DESTDIR}/sbin/usplash_write
  _verbose "(90usplash) TCOS_DISABLE_USPLASH enabled !!!"

fi # end if TCOS_DISABLE_USPLASH