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I don't think attacking players need concentration, I only have it for my defenders and keepers.
However, like a lot of the attributes to train, it's annoying that I have to train my keeper to mark and tackle better in order to improve his concentration.
I think it's more important for defensive players as it will stop them stupidly losing the ball to an opponent who closes them down. An attacking player is far more likely to be able to retain possession than a defender.
Concentration governs man marking. if you scout a player with poor concentraiton, you'll likely see the scout pick up on this and tell you that he wouldn't suggest the players as a candidate for a man marking role.
Training: Concentration issue 
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