I'm finding it tougher this year, which isn't necessarily a bad thing. The CPU can steal most of my passes and block a lot of my shots, but it should be a challenge and I'm okay with that.
That said a few issues I'm having:
1. CPU headed goals seem a bit ridiculous. I just played a match where 3 CPU headers from outside the box beat my keeper. I wouldn't mind this being toned down since there's very little you can do as a player on these sorts of goals
2. The refereeing. I've played 10 SB matches to date and I've been awarded 1 foul - when a CPU player ran into my keeper. EA need to turn on CPU fouls. I get wanting toned down fouls in online play, but 1 CPU foul in 10 offline matches is just stupid.
3. The side footed shooting issue. This isn't SB related, per se; and it's been discussed a lot in the forum so no need to write anything more here.
4. First touches in the CPU box. Every player I have when they get the ball inside the CPU box takes a heavy first touch. At this point it doesn't even seem stat related. I'm wondering if anyone else has noticed this one.
Overall I wouldn't say I hate it or like it right now, as far as offline play goes. I'll wait to see how it's changed after the first patch.