Invalid config for [binary_sensor.template]: [off_delay] is an invalid option for [binary_sensor.template]. Check: binary_sensor.template->sensors->asciugatrice_accesa->off_delay. (See ?, line ?).
without the off_delay the answer is
Could not render template Asciugatrice Accesa: UndefinedError: 'sensor' is undefined
sensor.neo_coolcam_power_plug_12a_current refers to the entire sensor object that has all the information about the sensor, including states. Since you are comparing the state value, you need to use states.sensor.neo_coolcam_power_plug_12a_current.state to refer to the state of the sensor.
So the issue as far as i can tell is the documentation has off_delay and the code has delay_off. I have tried changing my config and so far it seems to be working.