This esc
behavior is IE only by the way. Instead of using jQuery use good old javascript for creating the element and it works.
var element = document.createElement('input');
element.type = 'text';
element.value = 100;
document.getElementsByTagName('body')[0].appendChild(element);
If you want to extend this functionality to other browsers then I would use jQuery's data object to store the default. Then set it when user presses escape.
//store default value for all elements on page. set new default on blur
$('input').each( function() {
$(this).data('default', $(this).val());
$(this).blur( function() { $(this).data('default', $(this).val()); });
});
$('input').keyup( function(e) {
if (e.keyCode == 27) { $(this).val($(this).data('default')); }
});