I agree with all of this and like to add that the CPU in general is too passive on offense and defense.
CPU-Defenders are rarely aggressive enough, leaving too much space for attackers dribbling the ball. Playing the passing lanes is fine but it is way overtuned making it easy to exploit the AI with high thriugh balls.
CPU-Attackers like to have posession of the ball too much. They hold it, pass it, raise it, feed it and save up it's college funds...however the AI rarely speeds up build up, just passing the ball laterally never really advancing. The NEVER shoot outside the box, rarely cross or do anything dangerous. It sometimes seems that they want to pass it inside the player's goal.
Players-Defenders can be put on skates far too easy on higher difficulties. It is very hard to stay infront of the attacker when intoxicated, wearing roller skates and playing on grease. This issue is fine on mid-level difficulties but the it get's really bad on legendary and above....