Subjective at the absolute limit of the technology, yes.
When it is just too close to call - them not allowing for some leeway, insisting upon an absolute decision - makes it subjective anyway. They are effectively guessing where to put the lines etc.
There are far too many examples already where the timing of the frame used to judge is in question, or the quality of the image not allowing for absolute certainty, or some combination of both or others.
MOST offsides are clear as day, no problem whatsoever.
SOME are anything but, and with these some real judgement needs to be made. And "I just cant tell, leave it to the linesmans original decision" is a perfectly reasonable response.
And more acceptable, IMO, than "Oh yes, his toe/shoulder/ear was 5mm ahead of the other players pony tail so its absolutely not a goal according to where I put lines on a blurry image that might actually be a frame too late"