Ok, let's be serious.
I also have a doubt that individual abilities are really mean nothing.
I wonder if adding sp to attack or defense or m&p affect the way of playing in the game.
Now, with the new update, my believe is getting stronger.
Let's see an example of my 2 players from an older season.
the first, SANTOS, was a scout/list player and we know that those players have a balance in their abilities.
the other one was a fast trainer that had most of his gaining sp in Defense.
Even if the first had much more attack abilities, the second player, Muhd, scored 5 goals against 1.
So I have a thought in the back of my mind, that there is no Att/Def/M&P , it's just the quality of the player, meaning Q40> Q38 > Q37.