I already said in no uncertain terms that I’m not making claims that it will matter in the end. I do however want to make sure we’re all on the same page about what exactly this implementation strategy entails.
Users can and do sometimes look at what macros expand to, using tools such as the third party command cargo expand. If they do that with code involving offset_of! implemented in the way you propose, they will see a peculiarity that other macros won’t show (except asm! and global_asm!): the macro will appear to not be expanded at all. Other built-in macros such as include! or println! will reveal their secrets, but this one won’t and can’t.
I want to stress once again that if you want to argue this difference doesn’t matter, I won’t object. But please be aware that it exists and take it into account.