It's gonna be a mayor upgrade for sure. FC25 is so bad in so many ways that it is not too hard to do better (but then again that was what I was thinking about '24 as well, and look where we are now...).
From what I saw on Youtube, the gameplay will be a bit more fluent. Passing will be better and players will react more according to their abilities. Basically EA solved the biggest F ups of '25. I wouldn't call this 'improvements'. I think the least we can expect from a computer game is, that it responds when you push a button. I wouldn't build my marketing strategy on it.
Unfortunately, there are no changes in the custom tactics system. EA still goes with the very limited childish role system that they introduced last year. There will be some extra roles, but well, if you replace a car with a bicycle, adding an extra basket is hardly something to be happy about.
Also the AI seems merely the same. Attackers still seem to make dumb decisions and defense is still not the best. And crosses and headers are still not working the way it should.
A mayor upgrade for sure. If you come from the gutter, a shed is already an upgrade. But we're still very far from Buckingham Palace