Okay go ahead and lower the CPUs breaktackles down 5 points and test about 3-4 games with that. If you still feel like they are breaking too many tackles lower it down 5 more points and work with that. You can go as low as 35 for there breaktackles since the USER tackling is at 35. Post the set for me exactly the way you have it so I can make sure you have everything lined up right.