Creating a new element named picture that mirrors the img element, minus the src attribute would allow for an easier responsive image element to polyfill.
Will post more thoughts on this, but basically, removing the src attribute from an image creates issues in some browsers. Though if you could use scrN on a element besides image, it wouldn't mattter if that element didn't have a src attribute.
I'm confused as to why you would remove src?
The example above is bad (and yes, I know Tab has it in the spec) because it assumes you serve the big image to legacy browsers. Legacy browsers should only get either small or a well compressed medium.