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The Definition of Throw Splash Weapon says, a Throw Splash Weapon has to have a major target, the splash to nearby creatures, while Perfect Ice can not aim at a target. On this point, Perfect Ice is not a Splash Weapon.
The Description of Perfect Ice says," When a flask of perfect ice is opened or broken (such as by being thrown as a splash weapon)" and it can be launched by Launching Crossbow, which usually can only launch Splash Weapons. On this point, it looks like a Splash Weapon.
This issue is related to some other rules, such as, Can Perfect Ice be mixed in Focusing Flask?
I tend to think Perfect Ice is not a Throw Splash Weapon.