I think with CPU catching the sweet spot is between 40-45. Anything higher they seem not to drop anything. I have higher tackling for the user to battle the ridiculous success rate after the catch by the cpu. Were they make three guys miss. Never been a fan of lowering tackling, sure it opens up the running game but at an unrealistic clip imo. EA has a max at 4 broken tackles per play. This is way to high. I may lower it for the cpu to compensate for the cpu boost in tackling.