Direct receipt has a precise meaning
Law 11 exempts receiving directly from a throw-in, goal kick or corner kick. That exemption concerns the first receipt of the restart; it does not protect the whole attack. A subsequent teammate’s touch creates a new moment to assess.
Picture a throw-in to a forward standing close to the goal line. Receiving the throw directly does not create an offside offence. Now change the sequence: the throw reaches a midfielder, who flicks it towards that forward. Freeze the flick. The relevant positions for that second pass may be very different from those at the throw.
Follow the chain rather than the restart label
A television replay can begin with the throw and finish with the shot, making both versions look like the same attacking move. Count the intervening touches. One teammate between the thrower and eventual receiver changes the question the assistant is considering.
This is especially useful with long throws and near-post corners, where several players crowd the frame. Identify who actually contacts the ball, rather than assuming it passed through untouched. If the contact is obscured, the wide camera alone may not settle that part of the sequence. The restart explains the initial exemption; the next touch explains why an offside line can still appear later.
Questions answered
Does the exemption cover an entire corner routine?
No; a later teammate’s touch creates another assessment point.
Why can an offside replay start after the throw?
That later touch may be the pass relevant to the decision.
Sources & further reading
Official references for the subjects discussed. Service terms and device software can change.