You've captured the film quite well, Trevor. Offside is most definitely "a provocative, thoughtful film that is humorous and entertaining as well." There are never enough of these around. 

Good point regarding Panahi's documentary, vrit approach. That's how wanted to tackle this script. I think the film's at its most dynamic when the camera and/or the characters are physically moving: the road to the restroom sequence certainly stands out. (And it proves that large parts of the film were actually shot during the match.) Panahi got the idea when his young daughter, who was initially denied access to a match while they were together, found a way to reach him inside. 

And, yes, this isn't a polemic; soldiers aren't the villains here even though they do embody the law and all it entails. It's been a while since I've seen an Iranian film this talky. And most of the dialogue is rather colorful (and thus, realistic). Refreshing, I say.