There’s nothing very mysterious about this Wallace the Brave strip (it does help to be familiar with Spud’s somewhat odd personality):
However, that strip reminded of a “Win, Lose, Drew” comic from mid-December:
I seriously doubt that Drew Litton was referring to a specific player, but most of his comics do refer to current sports events. Were there an unusual number of overly “picky” offsides penalties this year? Or was there some other football incident to which this comic is referring?
Comics I Don't Understand 
In December, there were phantom offsides calls in Broncos/Lions & Eagles/49ers. Both went for the home team, & both may have decided the game.
I have gotten to that age where I have regularly-scheduled nose and ear hair trimmings.
They happen twice as often as regular haircuts.
Bleech.
K. Toney was also called for lining up offside in the Chiefs/Bills game.
Offside is a relatively rare penalty for the offense. A player has to line up that way. The offense isn’t allowed to move towards the line until the snap, unlike the defense. In the KC instance, the claim was made that the officials will normally alert the player if lined up incorrectly. I’m not sure if that’s accurate.
I consider the loss they suffered to balance the win they got from the highly questionable defensive holding call that wiped out an interception and allowed them to win the Jets game.