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It is an IP foul. Covered in rule 9-6-4-d. The player is definitely trying to deceive the opponents and it is covered in the above rule.
Now, if there were no substitutes at all and he just stopped close to the sideline and lined up like normal (facing downfield and not talking to the coaches), you'd have no foul.
If he was with other players and they went off the field but he stopped short of OOB's and lined up normal, you'd have an IP foul per the above rule.
Football is a game of deception like snapping the ball on 2 or 3, using voice inflection, going in motion,... but when a team uses verbaige or actions at or just before the snap that deceive the defense, that is when the deception is viewed as illegal. This is covered in rule 9-6-4-d and e, and in case play 9.9.3.b. By facing the coaches and talking to them he is using verbaige and actions which are not normal before a snap and violating the rule.
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