Tactical not in the sense that it has 'tactical options', my friend, but that you have to measure all your passes like in real football. If you play on manual, that is.
Also, by reaction time I mean when the ball's right in front of the player, within kicking distance. Obviously if it's out of kicking distance players would have to move, that was in football games since the beginning! Go watch replay videos, you'll see, for example, when shooting.
I'm not sure which version of FIFA you're playing? This year's effort is very, very credible, more visible (and playable) improvements over last year, which was already quite good!
At the very least, I don't experience clipping issues like what I get in PES. Having players' legs and arms and heads stuck through each other is a pretty common sight, and while it's been reduced this year, the faulty collision detection only points to me that it's impossible for the ball to be much better either.
That said, like I pointed out, PES is still more -fun- to me, even if its unpredictability is characterised by the problems it has with passing

This year's graphics are also much-improved, and better-optimised, too. Definitely not surpassing FIFA (yet, I still hope), but more than enough for enjoyment of the game.
I'm not bashing PES or FIFA here, not elevating either above each other, so please chill out a little with your responses. Remember, fun does not necessarily mean realistic or vice versa.