That's a good question. I actually didn't notice but i'll experiment again with that thought in mind. I always noticed though that even in the past I don't think it mattered as long as you assigned the CPU a backup player (usually a 3rd string QB) set up game, move the controller to your opponents side, assign the playbooks, leave the controller on that side and hit ready.
I have noticed this though. If you co-op your game, meaning place both controllers on the same side. The game will give you access to the player skill sliders for both CPU and player, including game options, penalties etc as if you're in play now. Interesting find.