The offence is -
using offensive, insulting or abusive language and/or gestures.
There is nothing subjective about this. Its not whether you find it so, but is it objectively so, ie would the reasonable person by the ordinary standards of society find it so.
The offence doesnt state anyone has to be actually offended, use of the language is sufficient,
ps swearing is using such language!
Of course there is a subjective aspect to this, everything depends on the context. And nowhere do the LOTG talk about reasonable people and society standards. In order for language to be offensive someone has to be offended - a real person, not a notional one. If you have decided that swearing (and I hope you give a complete list to each team before the game so that they can avoid the words that you believe have been objectively established as offensive) is automatically offensive then you must dismiss an awful lot of players...