Player of the Season is a more subjective thing - how would you judge it? I know I give out my own Player of the Season when I do my end of season report on the 'Season xx' thread, and the players overall average match rating is a major part of that decision making. But on occasion I have gone past that to give it to a player who hasn't had the most highly rated season, but has stood out in other ways which is more a product of their individual achievements, e.g. top goal scorer or most assists.