I have started using it recently vs the CPU and am liking it, actually. From what I noticed, it basically does what its description says... player ratings on the lower rated team will be raised to match ratings on the higher (most recently I did Ravens vs Patriots and noticed Flacco's OVR was raised from an 86 to a 92 to almost match Brady's OVR, which was 93). Also vice versa... if the lower rated team has a higher rated starting QB, the higher rated team's starting QB OVR will be raised to match. Basically it evens out the player ratings between both teams so there is no advantage to either team.
It is a nice feature I think. It gives that "any given Sunday" feel, parity, that a "weaker" team could still upset a strong one. It provides a nice challenge on All-Pro without the All-Madden "cheapness", at the expense of the player ratings. You can still win if you are seasoned, but you can also lose if you aren't careful... I think.
