Team creation is fairly flexible, allowing distribution of a fixed number of skill levels over a fixed number of players. Playoffs are then tacked on to the end of the regular season for all leagues. Tactics come into play in match planning. The rules allow a manager to distribute their players over the various matches on a per-session basis, with restrictions on how often each player can play. In addition, a team can employ a variety of special tactics to attempt to maximize its performance.
Strategy comes into play in building a team.
It is up to the manager to decide which players to help out, given their limited resource budget. In addition, managers can make trades with other teams and participate in free agent auctions. In the UEFL, that's all there is to it. In the EEFL-style leagues, there is also a draft that adds to the fun. The draft is a month-long period between seasons that amounts to a whirlwind chaotic market of trades and more trades, somewhat like the drafting periods in most professional sports.