It's a strange one, when I tried it first time with west brim for a few games it looked good but the results were mixed and I drew a lot. I then gave it another go after getting bored with the arrigo sacchi tactic and used it with Derby with great results winning the championship easily and then finishing 3rd I think it was (check earlier in thread) with a pretty **** side, first season in prem. I then tried it with Tranmere and am sitting top of league 1, 30 points clear having won 27 out of 30 games.
So on recent tests I would say this is the best tactic I have tested on fm13, and trust me I have tested a lot!
Oh and I always test with Derby, the 111 points I got with this tactic is the most I have ever got with any tactic on m13, think I managed 101 with the arrigo sacchi tactic.