I am working on a 2d tutorial and was able to test my current tutorial part on a Samsung Galaxy Tab.
The tutorial simply moves the default icon randomly over the screen.
I believe i can shed some light on this problem.
At least on my Galaxy S, Gingerbread 2.3.5 the first code loads my test.png into Bitmap with Bitmap.Config = ARGB_8888, while the second code loads with Bitmap.Config = RGB565. The strange thing is, while Gingerbread by default supposed to create 32bit surface, the RGB565 'renders' (I profiled and compared native call to drawBitmap) much faster.
Hence, The second idea, more appropriate for the your example as a whole, is that ARGB888 Bitmap does have alpha, so in that case rendering overlapping images of 25+ sprites could create some bottleneck in alpha calculation algorithm, while RGB565 image would be fine and fast.