I would guess that it is theoretically possible with electrically heated undergarments, and 50% acts surprisingly close to 100% in terms of supporting ignition.
It is unlikely that it has ever happened, though, for reasons that should not provide a lot of comfort for those considering it. Let's say it were possible to determine the likelihood that a spark will occur because of some electrical component. For the sake of argument, let's say that possibility is 0.5%--one in two hundred dives.
Now let's look at the rest of the numbers. What percentage of the world's divers use dry suits? What percentage of those divers use 50% for anything? What percentage of those divers use 50% for dry suit inflation? (I don't know anyone who does that myself.) What percentage of those divers use 50% while wearing anything with electricity inside the suit? Put that together, and you have a very, very tiny number of divers who are in a position to care about this.
That means the likelihood that it has happened will be very remote, especially considering the fact that the combination being discussed has not been around all that long. However, that does not change the original probability of a spark occurring on an individual dive.
Here is an analogy. Defective Takata airbags were installed in millions of cars around the world over more than a decade, causing many deaths and a massive recall. People are understandably afraid to drive in a car that has a defective Takata airbag. Considering the total number of miles driven by cars with those airbags over that time, the percentage of times that a fatality occurred is incredibly minuscule. Let's say that those defective Takata airbags had only been installed in one low-selling brand of car a couple of years ago. The odds are there wold not have been a single fatality by now. That would not make them any less dangerous on an individual basis.
There are simply not enough people diving under these conditions to make the number of times it has happened a meaningful statistic.