I haven't played lower leagues since FM05 but thats all I did then.
IMO 442 works well.
Im not one of these people who downloads tactics i like the feeling of success when its all down to me.
Tactically wise its really down to your squad see if any of your players have preferred moves and if they have good attributes i.e. passing styles utillise them.
As a rule though don't play to flowery so don't have players with much creative licence. Also work from the back 4 up over.
Make sure you don't have defenders doing anything they cant.
IMO just have them.
Running with ball and forward runs NEVER.
Very defensive. Look for pace attributes if they are slow play a low defensive line.
If you have somebody who is good at marking I wouldn't be tempted as
IMO Man Marking is very difficult in lower leagues.
Full Backs if good at crossing set to direct passing and pass from deep. Maybe if you have someone with pace here you could let them get forward otherwise no.
Wingers play quite a wide formation if they are good and have these players as main creative threat. I.e. Forward runs, run with ball crossing to target man. Get there mentality up highish. Maybe one of these guys could be a playmeker.
MC's don't go over the top with instructions for them. Keep it simple no forward arrows make one more defensive if possible. It seems FM08 is quite keen DMC's so maybe both defensive it depends on your squad. Only have 1 player doing through balls and the other to have long shots (Attributes permitting).
Then Strikers if you have a big guy good heading, jumping, strength. Then make him a target man also with hold up ball this
imo is a must so if not buy one.
Your other striker if pos could be quick put his crossing and through balls to never and get him to run and attack. attack, attack!
Other team tactics to use could be closing down, and have a fair bit of time wasting as in some way this helps you get possession. Be sure to change this when chasing a game though then change it for counter attacking.
Attribute to look for in lower leagues players are mentality based make sure they are brave and determined. Also your out and out striker should have composure and decisions high.
All this is my Oppinion and all depends on your squad.
Hope it helps though. I think I fancy a lower league save now. Let me know how it goes.