JSFiddle - React, Tailwind, and code Playground
HTML
<div id="res"></div>
JavaScript
var $a = $('<div id="test" href="http://www.google.com"></div>');
var $b = $('<div href="http://www.google.com" id="test"></div>');
var selector = 'div#test[href="http://www.google.com"]';
if ( ($a.is(selector) == $b.is(selector)) && ($a.html() == $b.html()) ){
$("#res").html("true");
}
else{
$("#res").html("false");
}