@Trần-Quốc-Đạt All players having 20 in "important matches" makes the players perform very much better in these matches than in other matches... Which is something we do not want. We want it to be as steady as possible, hence 10. The tactical attributes are things like width, pressure, etc etc etc. This is also set to 10 to not give certain tactics an advantage, for example if a tactic is very wide, and the test team has 20 in "width", then that tactic would have an advantage.
The way a team plays is affected by their reputation, so we have adjusted this so that the underdog team has reputation that fits in with the other bottom teams in the test league. We have also set up the sub-top team accordingly to their expected league finish.