Not in-depth, but better than nothing, right?
CPU A.I. - canīt even say how awesome it is, specially compared to Fifa. Miles and miles ahead! Very human like! (and they shoot the ball!!!)
Goalkeeping - Very good except in one chapter where they are incredibly bad: in one-on-one situations they do not leave the goal line, and it makes it easier to score. They DO leave the goal line (and they do it VERY well) in through ball passes, they even leave the box completely to clear the ball, but inside the box if you are one on one, they donīt close the angles well. But being one on one with the GK is really difficulty to achieve so...
Fouls - just like Fifa. Not enough of them! However, when against teams with a high pressure rating they foul more often AND they will foul you very frequently if you use feints.
Build up play - this is... brilliant. No more words needed...
Cpu on-the-fly and late match tactical changes - opposite of Fifa where it is absolutely scripted. In Fifa, if you are loosing by one goal, CPU will ALWAYS and ALL teams go to All Out Defence in the last 5 minutes. In PES, they clearly change during the match according the score AND your OWN changes!! Again, brilliant!
So, in conclusion, the only BIG problem this game has gameplay wise is the one-on-one with the GK inside the box. Everything else on the pitch is miles ahead of Fifa (and yes, we need to compare, if you lived all alone in the world you wouldnīt know anything about you, if you were tall, short, fat, thin, etc... you do by comparison to others. Same thing applies here).