This is nothing more than a poor tactic. Neither of these players can really do anything of significance until the ball has been deliberately played (other than a deliberate save) by an opponent or goes out of play. Until this happens, they're effectively leaving their team short by two players.
IFAB Laws of the Game, 121.2 Offside Offence:
A player in an offside position at the moment the ball is played or touched by a team-mate is only penalised on becoming involved in active play by:
- interfering with play by playing or touching a ball passed or touched by a team-mate or
- interfering with an opponent by:
- preventing an opponent from playing or being able to play the ball by clearly obstructing the opponent’s line of vision or
- challenging an opponent for the ball or
- clearly attempting to play a ball which is close to him when this action impacts on an opponent or
- making an obvious action which clearly impacts on the ability of an opponent to play the ball
or
- gaining an advantage by playing the ball or interfering with an opponent when it has:
* rebounded or been deflected off the goalpost, crossbar or an opponent
been deliberately saved by any opponent
A player in an offside position receiving the ball from an opponent who deliberately plays the ball (except from a deliberate save by any opponent) is not considered to have gained an advantage.
Law 11 makes no distinction between intentionally and unintentionally placing oneself in an offside position:
IFAB Laws of the Game, 11.1 Offside Position:
It is not an offence to be in an offside position.
A player is in an offside position if:
- any part of the head, body or feet is in the opponents’ half (excluding the halfway line) and
- any part of the head, body or feet is nearer to the opponents’ goal line than both the ball and the second-last opponent
The hands and arms of all players, including the goalkeepers, are not considered.
A player is not in an offside position if level with the:
- second-last opponent or
- last two opponents
It is worth mentioning that Law 12 mentions that a player may be cautioned for persistent infringement.
IFAB Laws of the Game, 12.3 Disciplinary Action:
A player is cautioned if guilty of:
...
- persistent infringement of the Laws of the Game (no specific number or pattern of infringements constitutes “persistent”)
However, it is a general understanding amongst referees (think of it as commmon law) that players should not be cautioned for persistent infringement when the infringement only harms their team eg. taking a free kick to oneself, incorrectly taking a throw-in, offside. This forum thread on RefChat highlights this:
Are there any circumstances when you might caution a player for being persistently penalised for being in an offside position?
...
No it's a technical offence, a bit like persistently taking a throw-in incorrectly, which you wouldn't caution for either
Another way of thinking of it, is that he is only penalising his own team
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Actually I don't see how the striker is doing anything wrong beside being offside
If you consider that he's interfering while being offside, than give the offside
If he does it again, do it again
If he does it again, do it again
Who is he harming beside his own team in this scenario ?
This is contrast to offences which actively harm the opponents' ability to play should come under the guise of persistent infringement, such as repeatedly fouling opponents, encroaching at a penalty kick forcing a retake multiple times, consistently holding opponents at a corner kick before the ball is in play.
