This is properly called a setoff, although some will try to persuade you it's an offset; "offset" is a method of printing. A sheet (containing your stamp) was stacked on top of a damp sheet, and your stamp picked up some of the ink. Fairly common n the 1910s and 1920s. Uncataloged by Scott, as all are one-off creations.
That's a tough question. I tend to think of EFOs as illustrating some problem in the printing or perforating process; this is an issue in the drying/stacking process; it has nothing to do with the actual production of the stamp. Thus, no.
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