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?