Most 35mm slr's I've owned have been off a bit. I'm surprised it doesn't get more discussion. Your approach to checking seems good, though I don't know about the split image in that situation. I just use ground glass and a magnifier on the film rails. Of course it is the real world results that matter, and those have always agreed with gg at the film plane for me. Consistent real world errors are what usually lead me to check, though sometimes I do a quick check on a new camera I get. I use fast lenses in low light, so this may be more noticeable for me than people who usually stop down a little.
My Nikkors have always been collimated well for infinity, but I wouldn't rely on that for testing unless you confirm it.
Focus shift moves the plane of focus back (farther away) as you stop down, but is usually barely noticeable because of the increased depth of field. Also, the film can only bulge forward, so that too can move the plane of focus back. So slight back focus can sometimes be explained by those issues, but front focus is most likely the finder screen position. Or possibly the mirror angle. Many/all cameras have adjustments for these, but I don't know them on yours.
The lens mount should not be able to cause front or back focus with an slr since it changes the distance equally to the gg and film.
I don't know the exact answer to your question about the split image and would like to know just how accurate they are, but it seems like the most accurate, though often least convenient, method of focusing. I do notice that moving your eye can sometimes cause changes in the alignment, at least with extreme wide angle lenses. I would prefer ground glass focusing up close. In theory you could check focus stopped down, but it is probably a hassle. And, as momus indicated, any if this is only a problem if it is a problem in the pictures you take.