According to the revised DAP 2020, no offsets are applicable on defence deals closed via FMS or IGAs (aka G2G deals) as a matter of policy. Unless DAP 2025 changes that, no 5G fighter acquisition with ToT would be possible anyway. Our preference for big-ticket deals has always been G2G.
Under the new policy, the offset guidelines have also been revised facilitating preference to defence majors offering to manufacture products in India over relevant components.
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That would mean any tech transfers that have taken place as part of Rafale (eg: RBE-2 TRM mfg at BEL, AASM/Hammer local production, etc) would have been purely due to commercial considerations.
Neither DA nor Sukhoi are obligated to transfer tech. Intriguing question: Why would GoI have foreclosed the F-35 option on ToT grounds when it's own DAP states otherwise?