IMO Yes...... The 11 players in or 4-4-2 Will determine the game result and when u Mae a sub, only his name will appear in the commentary instead of the other player in the 4-4-2 and he will do what the previous layer was supposed to do. Like if u have a player A in 4-4-2 and the NGE decides that he is to score a goal at 55th minute and will contribute to ur already decided suppose 2-0 win. But u sub that player out for player B before the 55th minute, player B will score the goal which player A was supposed to score. So managers think they made a good sub but actually no matter who was in that position, he would have scored anyways. So anyways they would have got that 1 goal even without the sub, from the previous player itself. And this also explains why being 1 or 2 players down has no effect on the game, coz the result is already decided. And so for injuries. If player A was to get injured at 60th minute and u sub him out for player B, player B will be the one injured.
And all these things fool managers thinking that they control the game and their subs score when they are put on and blah blah but actually all is decided in those 3 minutes before game. So watching it not watching also doesn't make a difference......