I think the language in Law 13 is descriptive, not proscriptive. So, linguistically, I think IFAB‘s answer makes sense—the literal language doesn’t dictate a FK. But I think it is poor drafting that leads to a stupid result. If offenses by coaches result in FKs, all offenses by coaches should result in FKs. (It’s not that long ago that offenses by coaches could never be FKs,which was at least logically consistent.)