The fact is there will never be a 'perfect' game. There are aspects of both games which back each others arguments for the most 'life like'. But the fact is, they aren't real. It's like wrestling, people think it is but it really isn't, and people who are good at the game are purely good at that and only that. We aren't good football managers, we are good at the game. We aren't tactical geniuses or the next 'Arry, we've bought a game which we are good at and we enjoy. Whether that be 12 or 13, everyone has their own opinion and my opinion is FM12 is more enjoyable.
I play FM12 now for about an hour a day if the missus allows, and now and again i'll turn on FM13 just to give it another chance because of my love of the whole series, but i just can't get into it. And thats not all down to tactics, or match engine or certain features, i just can't get into it like i can FM12. I can turn FM12 on, start a new game or load a save and the missus has to ask me to turn it off, with FM13 i turn it off myself with half hour of playtime left. And to be honest, i started playing Champ Manager 2 back in the day, played everyone of them since and FM13 is the first one that has that effect.