Gameplay issues that have not been resolved after patches:

1. Unrealistic CPU AI high pressing. Slow defense cannot withstand that pressure. The defender's positioning is generally terrible. It’s almost impossible to play a clean sheet match.

2. Almost every CPU AI player dribble like George Best, Pele and Maradona. This is getting ridiculous.

3.  Instead of committing fouls, the CPU AI lets my attackers to enter the penalty area and score. The aggressiveness of the defensive players should be significantly increased. 

4. On the opposite side, user cannot commit fouls because the the CPU AI is too skilled at ball possession.

5. The support of CDM players is weak, they are very slow in getting back to help their defenders when the CPU AI counterattacks. Their man-marking is very poor.

6. Even when the shooting error is increased (80 – 99), most of the shots still are on the target. Look at the statistics in reality (10/3, 12/4... instead of 19/16, 23/19 as in FC 26 ). Please, reduce the accuracy of shots as well as pointless goal-kicking.

7. Sometimes goalkeepers are the best rated players of the match, even when they concede 2-3 goals.

I'm sure there are more gameplay problems, but these are perhaps the biggest. If you only increased the intelligence of the defenses, this game would be finally enjoyable.