The goal review is everything. If he’s offside before the kick, which he was, then the whistle isn’t even taken in to consideration since the offsides came first and that’s called from the replay. With the play called back per the offsides, again, which it was, then handling the ball after the fact has zero bearing whether intentional or not.
If there was no offsides, he’s carded, but knowing the chain of events, and yet calling for a card on that play is a fundamental misinterpretation of the rules.