I like this one :
Referee Strictness Setting
This is a new setting for offline modes that allows players to define how strict the referees will be during a match.
The options included are very lenient, lenient, default, strict or very strict.
Online matches use the default referee strictness.
And this article on AI
CPU AI
Our efforts to improve the match experience against the CPU AI continue, and this year we are excited to share several updates.
Tactical Awareness
CPU AI opponents can now better react to on-pitch situations, both tactically and in terms of subs, updating their formation and their playing style during the match. The AI will analyze the match difficulty, score, match type, match time, and the players available on the bench, to change their approach like a real world manager would. The CPU AI will also take into account the preferred positions of their players outside of their main role as well as their preferred playing side.
We expect that this will have a significant impact on matches you play against AI across the game, from Career Mode to FUT, as the CPU might, for example, bring on more attacking players if they need to score, changing to a more offensive formation to try to snatch an equalizer.
New CPU AI Only Traits
Round the Keeper - A player with this Trait tends to dribble around the keeper when in one on one situations, and is more effective at this behavior than players without this Trait.
First Time Shots - A player with this Trait has a preference for taking shots immediately when receiving the ball, and their shot accuracy is improved when doing so. Note that this Trait does not guarantee that a player will always attempt a first time shot.
General CPU AI Updates
Here are some of the most impactful CPU AI updates we’ve made in FIFA 23 with the aim of creating a more fluid and lifelike experience when playing against them.
The CPU AI can be more willing to commit riskier fouls, crosses, and counter attacks.
The CPU AI is less likely to rely on backwards dribbles and can make more use of the sidelines and generally smoother dribbling transitions.
The CPU AI is more likely to consider a variety of passes and rely less on first time passing.
New playstyles for teams - Teams can now focus on the more physical aspects of defending or play more conservatively.
Player Based Difficulty now works on Legendary/Ultimate difficulty.
Players affected by Player Based Difficulty get a +10 boost on all Attributes when on the ball.
If not already enabled, Player Based Difficulty now turns on Competitor Mode