The top 14 players quality will confuse players, for example if you have a quality of 160% for 11 players, the reserves are 1%, that means 116% quality for the team.
BUT the first 11 still has 160% quality, so it doesn't matter the 3 subs. And if this way the quality is reduced we, the rest of the players have more chance to play against those tanking players that have 160% like in my example above (this in association matches). More chance to lose for weaker teams.