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Note, this may fall under http://docs.jquery.com/Won't_Fix#SVG.2FXML.2FVML_Bugs

Confirmed: http://jsfiddle.net/6hSe6/

The responsible code is in jQuery.fn.init at line 149: jQuery.fn.attr.call( selector, context, true ) calls jQuery.attr (via jQuery.fn.attr) with pass=true. Which instructs the function to set attributes in jQuery.attrFn (among them, "offset") like jQuery( elem )[ name ]( value ) instead of with setAttribute.

''That'' path leads to jQuery.offset.setOffset, in which line 9066 throws the observed error: if ( "using" in options ) (options in the above example would be '0%').

I'm against adding a lot of code for this, but at minimum we could avoid the error by changing line 9066 to if ( options.using ). And the entire issue could be resolved by adding a parameter to jQuery and jQuery.fn.init that toggles the (pass=)true on line 149.

I suspect that the easy workaround of $("<element/>").attr({key: value, ...}) makes the latter change overkill, but would still appreciate another opinion.

Considering the research you've done here and that the issue is easily worked around, I'm going to close this and invoke "Won't Fix" as noted here: http://docs.jquery.com/Won't_Fix#SVG.2FXML.2FVML_Bugs