offsetParent のバグ

JS 
<!DOCTYPE HTML PUBLIC "-//W3C//DTD HTML 4.01//EN" "http://www.w3.org/TR/html4/strict.dtd">
<html>
    <head>
        <meta http-equiv="Content-Type" content="text/html; charset=UTF-8"/>
        <script src="../lib/jquery/jquery_1_2_6.js">
        </script>
        <script>
            jQuery(function($j){
		alert($j('div.test1').offsetParent().attr('tagName'))//Fx:body IE:td
		alert($j('div.test2').offsetParent().attr('tagName'))//Fx:td   IE:td
            })
        </script>
        <style>
			td{
				position:relative;
				background:#eee;
			}
			div.test1{
				position:absolute;
			}
			div.test2{
				position:static;
			}
        </style>
    </head>
    <body>
		<table>
			<td><div class="test1">test1</div></td>
			<td><div class="test2">test2</div></td>
		</table>
    </body>
</html>

td の relative は当てにしない