They for sure matter if you are using the stadium, jerseys, etc and you boost all of those. My packers theme team still uses Reggie white, Amos, and jaire and they all play well for me
I have a full Bills theme team and they perform like crazy. Especially 99 TO, 96 Josh Allen, 98 Marshawn, 99 Reed, 99 Josh Brown, etc etc etc.
Theme team really helps boost attributes. Every players pretty much is +3 overall...
It does boost the attributes...but I also think there is a factor to give the edge to users who use a team Theme....I been having a 99 Calvin Johnson, and before converting to a 25/25 Eagles Theme ( only bc i wanted more boost for Ertz and Dawkins )...he actually started catching more than dropping. Before I was so frustrated that my CJ was dropping so much. LOL. I'm always going to do at least a 25/25 team theme...and really i dont even know how people say they do a 50/50????
Very easy to get 50/50, I'm at 52/50 and could go a little higher if it mattered. You have to use all your x2 and x3 Eagles to get there, fill every empty slot on your lineup.
This is my 2nd year playing MUT, and 1st time actually using a theme team...and once on a 25/25 Eagles Theme, all my cards started performing what I expected. I guess it does matter to have a theme.