I have noticed that the commentators often talk about things that are not happening in the game. I have been told that I am lucky to not get carded and then the ref shows a card.
Naming a player thats not got the goal as the goal scorer or talking about an assist that did not happen. They also talk about hitting the crossbar when its not hit the bar.
One of the big ones for me is on individual player, you are marked down for a bad call etc, when the computer cocks up the pass. It also says bad shot when their player has deflected it wide.
I know this has been mentioned, but the fact that some players with half the speed seem to be able to keep up with strikers.
The handball thing is a joke, the ball hits your hand and the ref gives it. I have had three given in one game.
Foul wise, you can get away with clattering someone down in the box and only get a yellow, yet in the middle of the pitch, because its from behind its a straight red. You can tackle in real life from behind, but you have to get the ball. In this though its straight red no matter what.