Facing a L2 in Cup Finals Tomorrow

I'm wrapping up my first full season, I'm level 1 and I'm facing a level 2 opponent in the Cup Finals. When Quality is compared, is the quality equalized? ie, if my quality is slightly higher in comparison, is that comparing my quality versus his quality if he were a level 1? Or is it comparing my level 1 quality versus his true level 2 quality which, if it were the case, would mean that his quality would be actually higher than mine. Thanks for the help clarifying.

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It's comparing your quality as if he were level 1.

For example, a 5 player @ level 1, when promoted to level 2, becomes a 4 star player.

Thank you!