Creating a new element named picture or pic that mirrors the img element would allow for an easier responsive image element to polyfill.
When polyfilling srcN paired with the image element, legacy browsers which don't support srcN would download the image from the src attr and the matching srcN attr. This would result in dual downloads in legacy browser which need the srcN polyfill. These "legacy browsers" are every browser today.
A few ways around this would be to leave the img src attr empty. Or remove it all togher.
From Riloadr docs, Túbal Martín has some concerning notes about leaving the src attr empty on img elements.
Warning!: Do not set an empty string for the value of src src="". Some browsers react to this by assuming the empty string means src="/", and consequently the browser re-requests the current >HTML page and tries to stuff it into the
element. This is bad news for performance.
So leaving the src attr empty is a no go. I'm not 100% sure if there are issues with removing the src attribute altogher from the img element. I feel like some browsers will add the attribute back which would leave us with an empty src attribute.
I've put a demo together to do some testing which can be found here.
If you could use scrN on a element besides img, it would resolve some concerns with polyfilling a srcN solution.
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.