reading some stuff here (but not to the last letter, so sorry if I missed something) I conclude that it might be interesting to change the point of the enthousiasm reset to right before the play-offs, and then, just like in scrimages (where your players try to impress your coach and just try as hard their best) scrap CT and TIE from the options for play-off games (wouldn't players do their best to impress their coaches in play-off games either, hah? ;) )
motivation:
first off, there would be no reason to gather many points early in the season, just to give it all away in the end to gather enthousiasm when you have clinched a play-off spot, since it will be 5 for everyone. So teams that do not have the benefit of being able to TIE all last 5 or 6 games of regular season would not be punished for it, further more it might even prevent a team slipping in the play-oofs by winning agains such a TIE-ing team, while his team normally is not good enough for the play-offs, and the other better team that had to fight out a duel, but would still have made it if the lesser team lost, would now miss out.
secondly:
I think it is correct that the CT TIE game dominates the play-offs. Team strenght is just a minor factor. At given points playing TIE or CT is just gambling.
My play-offs last season, I was basically afraid of 2 teams. The first was out in the first round. His opponent must have CT-ed, he could not, since he knew it would kill his next round. I was lucky and my opponent thought he could handle me without a CT, and I won playing normal.
Next game, instead of my feared opponent I got a team that was not only weaker than mine, but he also just CT-ed, giving me an easy victory.
In the finals I met my other feared team, and I can't tell wich was strongest, but I gambled right, and he gambled wrong. I won, but I would be happier should I know it was not because of right gambling, but because I was better...
The outcome of a play-off is DOMINATED by TIE/CT play, and that is simply not right.
I can live with it if it stays as it is, but the effect or TIE and CT, once again, should be lowered conciderably.
The effect as of now is way to big.
A team of players can go for it, and play a little better, but they can only push their boundaries so far. Also if they play with less enthousiasm, they still will have some basic level of performing.
If I hear that TIE or CT can cause a diffrence of 2 levels in 1 rating, I start asking why it is needed to make it that powerfull.
In my opinion CT should give you an EDGE over a team that is a worthy opponent, but you should not be ably to kill a better team with it. Nor should TIE make you loose to a clearly worse team, and give you the ability of defeating a clearly better the week after. This smells like a means of choosing your teams to win, or loose against, if you just make sure you have an average team yourself.
I say keep the system. Just reduce the importancefactor in the calculations for it. If it is a 10 now, make it a 1. It should give managers the change to get over an edge, not to pass a whole river.
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