createElementWithName-1.js

function createElementWithName( type, name ){
  var element;
  // First try the IE way; if this fails then use the standard way
  if( document.all ){
    element =
      document.createElement( '< '+type+' name="'+name+'" />' );
  }else{
    element = document.createElement( type );
    element.setAttribute( 'name', name );
  }
  return element;
}

createElementWithName-2.js

function createElementWithName(){}
(function(){
  try {
    var el=document.createElement( '<div name="foo">' );
    if( 'DIV'!=el.tagName ||
        'foo'!=el.name ){
      throw 'create element error';
    }
    createElementWithName = function( tag, name ){
      return document.createElement( '<' + tag + ' name="' +
        name + '"></' + tag + '>' );
    }
  }catch( e ){
    createElementWithName = function( tag, name ){
      var el = document.createElement( tag );
      // setAttribute might be better here ?
      el.name = name;
      return el;
    }
  }
})();

createElementWithName-3.js

var createElementWithName = ( function(){
  try {
    var el = document.createElement( '<div name="foo">' );
    if( el.tagName !== 'DIV' || el.name !== 'foo' ){
      throw 'create failed';
    }
    return function( tag, name ){
      return document.createElement( '<' + tag + ' name="' +
        name + '"></' + tag + '>' );
    };
  }catch( e ){
    return function( tag, name ){
      var el = document.createElement( tag );
      el.setAttribute( 'name', name );
      return el;
    };
  }
})();