Related to the answer https://stackoverflow.com/a/10619477/1076753 to cleate an element is better to use
$(\"\", {id: \"foo\", class: \"a\"});
If you go solely by metrics that can be easily measured: The first is better because it is 2 bytes shorter.
Once you start accounting for readability and other less tangible considerations, it becomes largely a matter of opinion.
So, at the end it's wrong to use one of the first two options for a div?
No, that section only applies "If the HTML is more complex than a single tag without attributes"