I've been playing R&G lately, and my PF's are having serious impact. They aren't the best players on the team, but trainees around the 7k salary, yet, in my last 5 attempts, I've hit 2 triple doubles (both around 30/20/12 stats), and even my 4k trainee is making about 20/20 in the tactic.
I've come to the conclusion that the R/G tactic is a lot like the Suns from last season- Nash at point (high passing, driving, lower defence) and Amare at PF (high js, inside scoring, rebounding, etc) and a general conduit to inside shots for the rest of the team (hence assists). Handling is of utmost importance at both positions, as TO's have been high at both spots.
IMO, the most important positions in R&G are PG, PF, SG,SF and C in that order, with passing, js, rebounding and driving the more important skills.
Could be wrong, as I'm only using a small sample with my team.