I thought that was the clip rect bug I mentioned here: Image:draw() in sprite:draw() callback with sourceRect draw at x*2,y*2 in v1.13.1 - #2 by dave but in your demo it looks like image:draw() with both offset and source rect is working correctly. I need to take another look at that one, double-check I didn't miss something there..
Okay, found it. We fixed that for images (Image:draw: drawOffset affects sourceRect instead of location - #3 by rols) but not for tilemaps. I've got the fix in, and I've also added tilemap:drawIgnoringOffset() to match image:drawIgnoringOffset() (which means it can jump the line a bit and get into the next API update instead of a more distant bugfix release 
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