He's not in line. The second last defender is on the edge of the box, or on the line where the grass is cut. The linesman is 1-2 yards past that cut in the grass if you see at the bottom of your screens.
I know, I was pointing that out because that white line doesn't run all the way across the pitch to the liner's position. The only way you can give offside decisions is to be in line, and he isn't, which is what I was trying to show
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