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I have been offered the chance to defer at a top LLM program. I know that an admissions deferral for JD programs is a formal thing and communicated to the LSDAS. I believe that doesn't happen for LLM programs, but I'm not sure.

I'm not trying to game the system and apply somewhere else, but, given the expense of an LLM, I'd probably avoid going if I got a solid job offer over the next year. When it comes to LLMs, is it considered a black mark to defer and ultimately not attend? Should I defer only if I'm 100 percent sure I'll attend? The school itself seems to be casual about it and calls their deferral non-binding (even if it doesn't say so in print), so I wouldn't hurt my reputation there if I didn't attend, but I'm less clear whether employers would care in the future if they ever knew of it.

If it's non-binding then it doesn't matter. And how would employers find out and why would they care?
As for deferrals, you're viewed negatively if you defer only to attend another institution. However, getting a job is a valid excuse to ultimately not matriculate.

If you're worried, then don't defer. You can always just reapply in a future year with likely the same admissions outcome.