I have an application based on dev branch.
Sometime I get crash if I quickly start and then stop application (press back button during loading of map).
The life cycle is the same of you (create and destroy layer in onCreate and onDestroy).
11-04 09:54:15.397: E/AndroidRuntime(26082): FATAL EXCEPTION: Thread-9161
11-04 09:54:15.397: E/AndroidRuntime(26082): Process: PID: 26082
11-04 09:54:15.397: E/AndroidRuntime(26082): java.lang.IllegalStateException: Can't compress a recycled bitmap
11-04 09:54:15.397: E/AndroidRuntime(26082): at android.graphics.Bitmap.checkRecycled(Bitmap.java:377)
11-04 09:54:15.397: E/AndroidRuntime(26082): at android.graphics.Bitmap.compress(Bitmap.java:1079)
11-04 09:54:15.397: E/AndroidRuntime(26082): at org.mapsforge.map.android.graphics.AndroidSvgBitmapStore$SvgStorer.run(AndroidSvgBitmapStore.java:63)
11-04 09:54:15.397: E/AndroidRuntime(26082): at java.lang.Thread.run(Thread.java:841)
Regards.
Max.