Is the 2nd player next to the rival area (usually theres the GK, and then the 2nd player is a defender, but it doesn't matter if the GK is advanced and the 2 players more next to the goal are 2 defenders)
Who "marks the offside" not the last.
The "2nd player is the limit" always.
And then, again, the game have a fail doing a synchro between the comments and the offsides, we know it. Always existed since the live animations were introduced, and it is not easy to fix.