It really depends on what you're trying to accomplish. If you want to field a winning team, a whole lot of strategic decisions would be logical. I've seen it done, and it is neat to see a "weak" team outwit a strong one. It can be a positive experience for the team. But if the principal goal is to develop the most kids to their potential (instead of winning the most games) then taking a few losses because you rotate your players into different positions, or give everyone playing time, may be well worth the price. I have seen coaches tell parents at the outset of the season that they fully expect that they may lose some games that could be won, because they will emphasize developing players over the win. I think that is a perfectly appropriate attitude in the u9-u12 divisions. On more competitive challenge or tournament teams it probably is not.