The lino raised his flag and from a distance it looked like offside.
When the goal was scored I was waiting for the ref to take play back to a FK.
That's what I saw too, from side-on.
In contrast, the replay from behind the goal-line showed exactly what Gillett saw - the last person to touch the ball before Burns was an opposition player, so Burns was not off-side.
It does matter if you are in a potential off-side position as long as the ball is given to you by the opposing team player.