IBBkImg.pszImage = L"res://C:\\ListViewImg.exe/#2/#100";
works too! (2 is resource typ for bitmaps, 100 the resource id)
Of course you have to include such a resource and edit the path to test!
But
IBBkImg.pszImage = L"res://C:\\ListViewImg.exe/#3/#8001";
// or
IBBkImg.pszImage = L"res://C:\\ListViewImg.exe/#14/#8001";
is not working!