That would be easily explained by perspective, possible a bit of lensing at the layer close to the horizon. You do know that it's where the word 'horizontal' as in 'level' as in 'water always finds its' comes from?
Well... no.
"Perspective" falls flat in this regard, because it cannot explain how you can see only part of a distant object.
"Lensing" would be a better explanation... but there's a little problem here, especially here with your version.
A "layer close to the horizon" (rather: close to the ground) can indeed result in refractive effects, called "mirages" or "Fata Morganas".
But in this case, the object is rather high up in the sky... several thousand kilometers according to Flat Earthers. So the usual atmospheric refraction cannot be responsible for the sunset effect.
You would need a very specific lense between observer and object, a lense that only exists between the exact position of the observer of the sunset and the sun, only at the exact time of the sunset. Also, a lense that consistently exists at sunset times, at all atmospheric conditions. Also, a lense that reliable and exactly results in a distortion so that under all conditions the sun is projected beneath the visible horizon.
If we were talking about evolution here, the creationists would consider the probability of such an occurance as evidence for a creator.
Do you think God fakes sunsets?