I was in total agreement with the discussion on On The Continent recently re: offside (23:30 here if anyone wants to listen: https://www.acast.com/onthecontinent/odegaard-aubameyangandtheoffsidelaw)
I hate all this precise examination of heads, shoulders, knees and toes (knees and toes). It's really not what the law was designed to eliminate from the game i.e. blatant goal poaching.
20 years ago, if someone generally looked level, they were level and everyone was happy with it. Now that we have HD TVs, we've got the camera looking for a shoe lace creeping in front of the last defender.