Description:
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The documentation against PREG_OFFSET_CAPTURE for the preg_match_all function is an exact copy & paste from the preg_match function. However, preg_match_all has 3 levels of array, while preg_match has 2 levels.

This is what the documentation says in both cases:
"If this flag is passed, for every occurring match the appendant string offset will also be returned. Note that this changes the value of matches into an array where every element is an array consisting of the matched string at offset 0 and its string offset into subject at offset 1."

Observe how it explicitly details the (and only the) 2 levels of returned array, while actually it has 3 levels.

I actually got very confused about PREG_OFFSET_CAPTURE and preg_match_all behaviour over the years and now I see why.