Displaytag 1.1.1-1.2 + Struts 1.3 + Struts tiles = NPE when exporting table

After upgrading my web application from Struts 1.2.9 to Struts 1.3.8 I become NPE when clicking on any export link of displaytag:
org.apache.jasper.JasperException: java.lang.NullPointerException
org.apache.jasper.servlet.JspServletWrapper.handleJspException(JspServletWrapper.java:521)
org.apache.jasper.servlet.JspServletWrapper.service(JspServletWrapper.java:415)
org.apache.jasper.servlet.JspServlet.serviceJspFile(JspServlet.java:336)
org.apache.jasper.servlet.JspServlet.service(JspServlet.java:265)
javax.servlet.http.HttpServlet.service(HttpServlet.java:803)
org.jboss.web.tomcat.filters.ReplyHeaderFilter.doFilter(ReplyHeaderFilter.java:96)

root cause

java.lang.NullPointerException
org.apache.struts.tiles.taglib.InsertTag.processAttribute(InsertTag.java:690)
org.apache.struts.tiles.taglib.InsertTag.createTagHandler(InsertTag.java:481)
org.apache.struts.tiles.taglib.InsertTag.doStartTag(InsertTag.java:441)
org.apache.jsp.jsp.template.layout_jsp._jspx_meth_tiles_005finsert_005f0(layout_jsp.java:194)
org.apache.jsp.jsp.template.layout_jsp._jspService(layout_jsp.java:81)
org.apache.jasper.runtime.HttpJspBase.service(HttpJspBase.java:70)
javax.servlet.http.HttpServlet.service(HttpServlet.java:803)
org.apache.jasper.servlet.JspServletWrapper.service(JspServletWrapper.java:373)
org.apache.jasper.servlet.JspServlet.serviceJspFile(JspServlet.java:336)
org.apache.jasper.servlet.JspServlet.service(JspServlet.java:265)
javax.servlet.http.HttpServlet.service(HttpServlet.java:803)
org.jboss.web.tomcat.filters.ReplyHeaderFilter.doFilter(ReplyHeaderFilter.java:96)

Exception is thrown only when I use Struts 1.3.X with tiles. On Struts 1.3.X with plain JSP and on Struts 1.2.X with tiles export works without errors. I become same results with versions of Struts 1.3.8, 1.3.10 and Displaytag 1.1.1, 1.2.

I have made from sample webapps (struts-blank-1.3.8.war and displaytag-examples-1.1.1.war) a minimal WAR (6MB with all jars) that reproduces this error. Adding or removing ResponseOverrideFilter in web.xml has no effect.