Lets get this straight i said "Its extremely LIKELY that the result is simulated before the game". I didn't say is definetly is.
Lets for arguments sake say that the result is simulated before Kickoff, It simulates a 3-0 result and picks 3 times 20Th min, 45th min, and the 90th min. The game starts and the commentary kicks in. Now the commentary has a set amount of different scenarios and they are left with gaps in them, those gaps are generated at the time at which each piece of commentary is randomly selected and players currently on the pitch are put into those gaps. you make subs in the 70th min and the goal in the 90th min goes in and the commentary is randomly generated and again players currently on the pitch is selected to fill the gaps.

This is how a game that uses a system that simulates the result before a game works.

On the other hand T11 may not use this system and it is more difficult but very possible to let the game simulate as it goes. However if this did happen i would expect different results to what i see. For example, often my opposition has a player sent of and 2 injured and he is not watching the game and no subs are made. I do for some reason not start running away with the game? This is one POSSIBILITY how games could be pre-simulated. Again these are theories not facts.

SOURCE: Distinction in game engines: subject - Football Manager.