In my opinion, that's a caution for delaying a restart of play because you said that there was "no dispute over the direction." thus sin binning is not required...
Remember that dissent can be by word or ACTION and is always directed as a referee. In the scenario that you mentioned, no action...
Also they might know that they are in an offside position and may not touch the ball. Laws state that it is not an offence to be in an offside position
Was the offender on the winning team or on the losing team?
If the offender is on the winning team then it's an attempt to delay the restart of play. (Caution, sin bin not required)
If the offender is on the losing team then it wouldn't make sense for him to delay the restart of play; they...
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