The problem is that law doesn't account for accidental handling at all.
So, a 'save' is a deliberate action to block a ball - which resets offside EXCEPT when it's a shot on/near goal. I mean, that law is problematic enough - why do these idiots keep complicating it?
Deliberate handling is one thing - and it's been established by Elleray that deliberate handling constitutes playing the ball, so can reset offside.
So deliberate kicking the ball when it's a shot on goal doesn't reset offside, but deliberately handling doesn't? That makes no sense at all.
And if we extend that further - accidental handling also doesn't? Again, that makes no sense whatsoever. The law is contradictory.
Given that the LOTG are usually written very, very badly (it seems that nobody proofreads), I'm putting this one down to the text potentially having an unintended consequence (like when we all thought, for a brief period, that dissent could now be a penalty kick).
Personally I don't have the foggiest what they're trying to achieve with that 'except with the hand' clause.
