offset_of is UB because we are creating a reference to a field that has not been initialized yet. (Miri does not currently check references transitively, so tests still pass in Miri.) There is currently no way to avoid this UB when implementing offset_of!. progress is blocked on rust-lang/rfcs#2582.
We are also "more UB" for older versions of rustc, because we are dereferencing a dangling pointer. We only do it to compute a field address, so no memory access happens, but the dereference is enough to cause UB.
See #9 for other ways in which there used to be "more UB".