I guess maybe a better question would be
Why do we call offense the team in posession of the ball?
Why not call it like fans, players and commentators call it? When you have an COP and a TD nobody calls it an offensive TD. It's a defensive TD.
We call it TB by the offense, which is Team B.
Because the term 'offense' is the attacking team. The term 'defense' means the defending team. And those terms are always relative to whichever team has the ball
at that moment, and NOT to the romantic designations that are assigned to them by their coaches or the media. Although Tom Brady is always called an offensive player by coaches/fans/media/broadcasters, every time he threw an interception, he instantly became a defensive player. A touchdown scored by Team B is an offensive touchdown, whether that is a kick return, an interception return, or a fumble return. So, all touchdowns and field goals are offensive scores. A safety is the only defensive score. As officials, we don't care what statisticians consider offensive or defensive scores.
The rules distinguish offense/defense from Team A/Team B, because,
fundamentally, offensive fouls are penalized differently than defensive fouls. By the 3 and 1 principle, offensive live-ball contact/UNR/UNS fouls behind the Basic Spot are enforced from the spot of the foul. Defensive live-ball contact/UNR/UNS fouls are penalized from the Basic Spot. And that is regardless of Team A or Team B. (Yes, there are exceptions for Team A offensive fouls behind the NZ, but the
fundamental rule is the natural 3 & 1 principle.)
Example 1: B99 intercepts A11's pass and returns the ball to the A-30 where he is tackled and the ball becomes dead. During B99's return, B80 blocked A75 below the waist at the 50. By the 3 & 1 principle, that BBW penalty will be enforced from the spot of the foul (50), because it is an
offensive foul behind the Basic Spot.
Example 2: B99 intercepts A11's pass and returns the ball to the A-30 where he is tackled and the ball becomes dead. During B99's return, A75 blocked B80 below the waist at the 50. By the 3 & 1 principle, that BBW penalty is enforced at the Basic Spot (A-30), because it is a defensive foul.
Please. Please. Please! I beg you. Pay NO attention to media, broadcasters, coaches, statisticians, or average fans with regard to anything remotely associated with the rules of the game, or officiating the game. They only know enough to cause confusion (as in this case).