Here is what I’ve found:
When a TMXLayer is initially created, CCTMXLayer::setupTiles() is called and executes m_pobTextureAtlas->getTexture()->setAliasTexParameters();
However, when the GL Context is lost and is recreated it appears that the texture (referenced by m_pobTextureAtlas->getTexture() is not recreated with AliasTexParameters. The cracks between the tiles occur because the tiles are being drawn Antialiased instead of Aliased.
I have confirmed that if I manually call CCTMXLayer::getTextureAtlas()->getTexture()->setAliasTexParameters() after a GL context switch then cracks between TMX Tiles no longer appear on Android.
I also updated issue #1377