What is the most accurate opinion concerning the issue of wiping over a splint, and is it permissible to perform tayammum for it after wudu', as some scholars, such as Al-Albani, believe?

Wiping over splints is prescribed in ablution (wudu') and ritual bathing (ghusl) when there is an excuse, and this is the opinion of the majority of scholars. Evidence for this is what Ibn Majah narrated from Ali (may Allah be pleased with him), and what Ahmad and Abu Dawud narrated from Jabir (may Allah be pleased with him). There is a need for this to alleviate hardship and harm. It is obligatory when purification is intended, under specific conditions, such that one who abandons it is sinful, and their purification and prayer become invalid.