To SouthGARef: I would flag them for illegal participation. Rule reference is 9.6.4c:
ART. 4 . . . It is illegal participation:
c. To use a player, replaced player or substitute in a substitution or pretended substitution to deceive opponents at or immediately before the snap or free kick.
This would seem pretty easy to me as the coach is telling you they are going to try and deceive their opponent with a pretended substitution.
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