The 'late flag' business renders the AR to a glorified ball-boyWhich is against the LOTG. And why raise the flag? It's getting reviewed anyway.
And the alleged offside was so far back in play that the AR raising the flag is just farcical
The AR can't make a call for any offside which might lead to a goal, as these will always be checked or reviewed. That was formerly the most challenging and important aspect of being an AR