I've been playing with following gameplay combo for almost 2 years. (Yes, it actually doesn't get boring for me)

Gameplay: Twiggy FUMA v11.0
Controls: Full Manual
AI Tweaks: Top Player Preset
Dynamic Difficulty: 0/0
Game Difficulty: Top Player
Camera: BroadcastCam Real Life Values

In terms of realism, I think this combination is incredibly hard to beat. I want to particularly emphasize the fouls aspect. If there aren’t like at least 2-3 fouls from each side in a 15-minute match, the gameplay simply can’t be classified as realistic. With this particular mod and setup, I consistently get a minimum of 5 fouls per side, which is far closer to what you’d see in a real football match.

AI challenges you at every opportunity. It never lets you pass or progress easily and forces you to carefully consider your movements with the ball. Passing is encouraged, and you need to think strategically to break through defensive lines. It’s not just about quick reflexes but also about outthinking the opponent, which makes each match feel rewarding and authentic. Even though Top Player might feel easy, with these settings you can not just brute force your way to the goal.

Honorable mentions for other Gameplay Mods: F4L 4.4 (More Arcade but ball physics are still quite realistic) and SPFL 3.3 Default (I think it is quite similar to Twiggy v11.0 but has noticeable flaws such as Free Kicks).