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I guess I still don't understand why the OP is not a projected substitution if made when the team is on offense.
Visiting team has DP/Flex on the submitted line-up. The Flex is listed as the pitcher (and should pitch in the bottom of the inning). The DP is the one who is batting. The coach can't just say, "Oh by the way, the DP will enter for the Flex at the bottom of this inning and will pitch, so I want a courtesy runner for her now." The team is not on defense, and there is no substitution made until the DP enters for the Flex on defense. If the substitution is reported at the beginning of the bottom of the inning, then the DP would not have needed a courtesy runner because she would not be on the line-up card as the "pitcher."
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