Credit goes to the poster of message item "DOM generated form fields are _NOT_ accessible by name in the form or elements array/objects." at
http://channel9.msdn.com/wiki/default.aspx/Channel9.InternetExplorerBugs#id869

References: "The NAME attribute cannot be set at run time on elements dynamically created with the createElement method." coming from NAME Attribute at MSDN2.

Death to bad DOM Implementations by Aaron Gustafson. "I just encountered a DOM implementation issue in IE which took about three hours to solve (and like a year off my life)."

This bug is also discussed and explained at Semicolon's "Setting the 'name' attribute in Internet Explorer" by Bennett McElwee.

This bug also happens in MSIE 6 and MSIE 8 beta 1. On the other hand, Firefox 2.0.0.3, Opera 9.20, Safari 2.0.4, Safari 3.03, Konqueror 3.5.8, Seamonkey 1.x, Seamonkey 2.x, NS 7.2, K-meleon 1.x, Galeon 2.0.4, Epiphany 2.22 all render this testcase without a problem.