i preffer to use assign SP in this order for ST -> ATT PHY DEF / midfield-> PHY=ATT DEF / defenders and GK -> DEF PHY ATT
i will show you some examples of what my players are able to with assigned sp like this EVEN i think it dosent make a huge difference but i like it this way the most
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Del piero was my player ( original name Juan Lombrana) and had similar stats at my team but then i sold him to my friend and he had same great stats..