Research suggests a better than 60% chance of converting penalties even in "sudden death" situations. When it's the first penalty kick of the game that number rises to over 80%. So, I think you'd be pretty foolish to decline a penalty kick unless you are managing a team of absolute duffers.
But I think recent experience shows that you'd better make sure that you leave adequate defensive cover behind in case of a counterattack after a save/rebound.
Yeah, my post was to highlight the recent games - after Brentford and Hull City, I thought coaches and players would be on to it.
From the research, it looks like a young Borg team would do well.
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He has a game left and he sees off another Manchester City manager.
Cheers,
OW