2k has backed themselves into a corner and intangibles are a bandaid. Because so much of the off court game revolves around OVR (rotations, contracts, trade value, etc.) it is a major issue. If players like Kyle Korver (my always go to example, although he is getting old) actually had correct ratings, he would never play and have zero value in trades or Free agency. OVR doesn't account for players with low athleticism but one or two very high level, useful skills (3&D). So not only do they use intangibles to pump up OVR they also overinflate athleticism attributes for bigs (which REALLY impacts game play) and 3&D types.
In addition, OVR is big money and
PR. NBA Players tweet about it, fans debate it. 2k knows this, which is why it's so important for them to overinflate high draft picks and to quickly bump up a Derrick Rose this year. Otherwise you get a million posts/tweets on the internet complaining about why so and so isn't a higher OVR or this guy hasn't dropped.
I would be very interested to see how much of the increases in OVR in this update might be related to intangibles. That said, it saddens me that they can bump up Derrick Rose five points on 15 games of evidence but can't fix basic issues with attributes and tendencies that have afflicted certain players for years.