I agree with Arlen a little because, as I've become used to playing HBD, I find myself wondering less about how to help my teams perform better and to develop my players better, and wondering more about optimal ways to game the budget. I would prefer it the other way around.
I understand that it's nice that there are many ways to set up a team and it's the owner's preference, but to re-state Arlen's case, the sim hands us budget categories which are intended to reflect real life concerns, but the game seems to play in ways which mock balanced budgeting. We have a majority of owners who don't use Advanced Scouting at all. Going either/or on High School or College scouting is another exploit. Some owners invest minimal $ in coaching, and medical staff. These exploits would be simply unthinkable in real life.
To give an example, I've seen one strategy used that minimizes most budget categories in order to free up cash for salary and transfer to prospect. The owner evidently believes in buying the best IFA each season, at any price. It's hard to argue with, because he has won WS titles, almost never misses the playoffs, and the players he gets are guaranteed all-stars if not Hall Of Famers. If they get injured, he just discards/trades and moves on to the next one. This strategy would obviously never have even been conceived without the ability to transfer budget $ from one category to another. Does it concern me, and my strategy? Well yes, because he has players of a quality I have no chance to obtain without either tanking, or following suit and mangling my own budget.
You see something like that, yes it makes you wonder.