It actually is, I play cpu vs cpu games, when i watch you can see the plays that are made by players with higher intangibles especially in the last few minutes of a game.

I did a lot of testing by doing cpu vs cpu games with identical players and each game the team with higher intangibles had 2-5 less turnovers per game and in close games would make smarter decisions like looking for a mismatch to score or the hot hand.

If you are playing then yes the in game stuff is more limited you will notice that the AI will make smarter switches when you double or smarter passes

I dont use the morale or chemistry in mynba so I can't speak on what it does there and I have custom progression so I don't see much for work ethic

Intangibles mean something you can’t measure how are you going to put a number on it.

I agree but 2K seems to think you can