It might be a ‘breach of etiquette’, but it’s certainly not against the rules.
I repeat an example from above in the thread where a Grandmaster played on in a hopeless position (I was rated about 150 ELO below them)
An amusing example of a ‘breach of etiquette’ occurred in yet another game of mine v a Grandmaster. After being under pressure the whole game, I finally reached a drawn ending.
I promptly offered a draw.
The Grandmaster (who I knew well) paused, accepted the draw then said firmly 'You shouldn’t offer a (higher-rated) Grandmaster a draw - it’s their priviledge to make the offer."