As you said, same effect: the scheme you have described is not an alternative to AEAD. It is an example of AEAD. You're still using the offset as associated data, you just happen to be composing your AEAD scheme out of another AEAD scheme into which you pass an empty string as associated data.
Other than differences in the limit to the number of messages you can encrypt before nonce exhaustion or the number of bits of secrecy or authentication strength provided, the external interface and use case of your system perfectly matches that of AES-GCM or other popular AEAD constructions.
Ahh, but that’s not a trivial part of the design and why this is strictly better than using a single AES-GCM key with AD. And also it’s more generic across whatever type of key you choose to derive.