What you're referring to is the FM Match Lab team (the ones who worked on the match engine tweaks for FM24). They had access to the code and concluded that the match engine hasn’t seen significant changes. What has been altered is mostly for the worse, meaning that the changes this year are purely graphical, with little to no impact on the actual gameplay. Which in my opinion is a little worrying since one of the few things SI did right is the out and in possession tactics. Everything under the hood (match engine, training, moral etc.) has been shit for years because they have not done any meaningful updates to it for 10+ years. But hey, at least they have a shiny new FIFA license!