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I've read on numerous occasions that the 'second season' syndrome is often a result of buying a heap of new players and trying to integrate them into an existing tactic. The subsequent dip in results is a direct result of this rather than the game's AI working out your tactic.
Does this occur if you buy players but don't play them in the first team straight away? I had a very succesful first season but have started the second season in a distinctly average vein of form. I did bring in a few new faces but so far I've been playing the same starting eleven as last year as much as is possible.
It is a combination of things including integration of new players but also the fact that the AI Managers have had a season to look at your tactics and team and have come up with different ways of combatting them. Your team will also have been re-ranked as to their ability and expectations and that affects AI mentality. You perhaps need to make some small changes to your team mentality to counter the AI tactics.
Disrupting the squad 
Linear Mode
