I seem to have stumbled onto a bug in IE where the scrollWidth is off by 1px compared to the offsetWidth. The trigger to this seems to be dependent on the length of the text/ch
Found a workable workaround for the issue that would work in ie9+. Requires checking the elements getBoundingClientRect() width in addition to the scroll and offset width.
var boundingClientRectWidth = element.getBoundingClientRect().width;
var iScrollWidth = div.scrollWidth;
var iOffsetWidth = div.offsetWidth;
var amIOverflowing = (iScrollWidth > iOffsetWidth) && (boundingClientRectWidth == iOffsetWidth);
By check in IE if the boundingClient is forced to be the same size as the iOffsetWidth (instead of having a fractional width) we can ensure that we don't use the incorrect scroll width that is rounding up instead of down e.g. 273.36...
See this jsfiddle: http://jsfiddle.net/gskfke6L/1/