'Scale elements': linked offsets end up scaled twice

[su_v]

Linked offsets in legacy files will be scaled twiced (via scaling of the original, and by scaling the offset itself) when the option to 'Scale elements' to 96dpi is chosen on open in Inkscape >= 0.92.

Steps to reproduce:
1) launch inkscape (default prefs)
2) open attached test case
3) choose 'Scale elements' when prompted

Expected result:
The linked offset in blue is centered on the original object (gray star).

Actual result:
The linked offset is scaled larger than than expected, and thus slightly offset from the original object's center as well.

Removing the preserved transform attribute from the linked offset reverts it to the expected size and position.

Notes:
Unlike bug #1653236 (chained clones), the issue tracked here is _not_ affected by the same preferences option:
'Behavior > Clones > Moving Original: clones and linked offsets'
It reproduces with all of the available choices.

Reproduced with Inkscape 0.92 r15299 and lp:inkscape/0.92.x r15309 on OS X 10.7.5.

[su_v (suv-lp)]

Not reproduced with Inkscape 0.92+devel r15407 (default prefs) on Ubuntu 14.04 with 'Scale test - all'.

<off-topic>The font-size of the text put on the linked offset is not scaled.</off-topic>

[jazzynico (jazzynico)]

Also reproduced on Xubuntu 16.04, lp:inkscape/0.92.x rev. 15315.