I don't think very many are noticing what is actually happening this season. Due to VAR, fans can't notice the offsides where the linesman flags for offside yet the attacker is actually onside and scores. It's not happening as much as it did in previous seasons and the simple reason for this, the linesman have been told to flag only when they think it's clearly offside.
You must be logged on to see external links
Where there is a clear and obvious goalscoring opportunity and the assistant referee is not certain whether the attacker actively involved is in an offside position, the assistant should delay indicating the offence until the phase of play has concluded.
This means the old days of incorrect offside flags when the attacking team has a remote chance scoring isn't as common. That's why some goals are being chalked off for being offside, even down to the mm as play is being allowed to continue. If the linesman flagged as previous seasons then chances are we wouldn't have seen as many goals in the first place only to be disallowed by VAR due to being a few mm offside. If they did then there would have been quite a few more goals flagged offside but the ref allowing play to continue and then being corrected by VAR to allow the goal.
Shelvey's goal for the Mags being one as Carrol is clearly offside just before the ball is kicked to him. The linesman probably flagged due to the fact Carroll then jumped back as the Sheff Utd player stretched his foot out for a fraction of a second actually played Carroll onside for those few frames of video, something the human eye at distance would not have seen.
You must be logged on to see media items
If the linesman flags (but is incorrect) and no goal is going to be scored then the ref normally just gives the offside. Though depending on what develops in trhe seconds after he may overule the linesman and allow the phase of play to continue. Again this is why the ref allowed play for Shelvey's goal even though the linesman thought Carroll was onside (which is understandable). That's why it seems as if VAR is disallowing loads of offside goals rather than allowing onside ones, when actually it's allowing goals that may not have even been a goal to at least be scored.
A quick check of this website shows 735 offsides after 20 games (2 teams on 19) which if it continues would be just over 1400 for the season. Last season and the season there was over 1560 offsides so currently it's a drop of 10% offside decisions or about 160 per season which is just under 1 offside every 2 games. This is probably due to the linesman not calling offside by mistake as much and holding down his flag instead to allow a goalscoring opportunity to continue (which is sometime later called offside by VAR due to a pixel on the screen).
You must be logged on to see external links
Here's something to ponder for those who suggest to allow clear and obvious for offside or allow a 'margin' or error. That would mean the linesman would now have to put his flag up all the time if he thinks it's offside (to keep it 'fair' just like the old days) and therefore he'd be flagging offside a lot more. Aye play may continue with the new rule rather being stopped dead like the past but what if a goal is scored and the attacker is then a toenail/armpit onside but it's not clear (just like these offsides people moan about)? That means you'd end up ruling out all the close onside goals due to sticking with the onfield decision as it's not clear and obvious etc, so same problem as now but surely worse given it would mean legitimate goals aren't counted?
I hope people understand what I'm getting at as this post is probably too long winded so here's the short version

Basically the linesman isn't flagging offside as much as he's been told not to when he thinks it's too close to call. That's why it looks like VAR is disallowing more goals for offside rather than correcting them due to being onside as the linesman isn't incorrectly flagging offside as much as they did!
Anyway, VAR is still shit with the offside due to the time it takes and the matchday fan experience. Hoy in the fact it can't determine the precise millisecond when the ball is touched and where each player is to the mm. Even though it's not 100% accurate, at least when they go down to the mm it will mean that no team really gets 'favoured' nor is it left to 1 person's interpretation of clear and obvious etc.
Strangely enough, albeit not something great about VAR, a small positive is that it does mean play continues quite a lot more when there's an attacking chance. We've all have groaned plenty at the match when a linesman has flagged when we've been on the break as we don't even get to see what happens. We groaned even more when later you see it was actually onside when the player was clean through so this 'let play continue' allows more chances to develop rather than being nipped in the bud due to 1 person calling it incorrectly!