It can be both I guess, although it is mainly used to help you tactically. Go into the opponent that has been scouted's squad screen, then in the top right click on 'report' (Presuming you have already had them scouted). This will tell you their best players by position, where they usually assist from (E.g. from the wing, or through the middle), what kind of goals and assists they get (E.g. headers, long shots, crosses, long balls) and how they play using and against different tactics. To me, the report is essantial for preparing for big games! (Although i always look at it against smaller teams too!)