I've mixed views on the counter formation theory, at first I thought it would be useful BUT some of us here using counter formations recently have been failing when playing worse teams, It seems countering works best for the weaker teams to try and cancel out dangerous attacks.
These days I tend to stick to what I think is best for my team, which is how a manager should be thinking about how they should play the game.
So if I understand it is just necessary to counter if your weaker then your opponent ?
In that case I gone try that out a few times.
Season 1: League 2 - CL Didn't play - CUP didn't play
Season 2: League Winner - CL Winner - CUP Winner
Season 3: League Ongoing(momently 1st) - CL Ongoing (group fase 3th place) - CUP Ongoing (qualification rounde)