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it's only worth it if the player provides a net positive. if you create a goal and directly give up a goal, there is no difference between you and the player that doesn't create anything, but doesn't allow his marker to go up the other end and score.
also, tracking back is only an issue for players that don't put the necessary fear in their fullbacks. if your fullback doesn't give a shit about marking you and is instead marauding up the pitch. that's a reflection on YOU, not your manager. tracking back is the punishment for that lack of fear.