Hello,

AFAIK InfoPath doesn't have any knowledge of resource files - it uses
physical files i.e. gifs, jpgs, xslt, xml, xsd, etc. and then runs it through
the InfoPath rendering engine to display the content.  I don't think you can
use resource files in the way you want to i.e. swap out images, load files,
etc.  This is because all references to files live in the xslt, so they exist
at design-time and can be used at run-time.

Is there something you are trying to achieve with the resource files?  
Internationalization is just barely supported - there is a lot of work
required in InfoPath to get this to happen.

Gavin.