This tactic isn't "the best tactic that will win you every game." as there are none of those.
but this is more of a help to achieve a certain type of play in FM. This is for you to experiment with, and hopefully understand a "balanced" type of philosophy to making tactics.
I will explain and give a few explanations for you to be able to change and adapt the tactic according to your team.
now a few things you could change according to your players:
GK: On "distribution" choose something like 'quick-throw' or 'long kicks' depending on what your goalkeeper is best at. This is vital when playing counter attacking football, which is part of this tactic. i personally recommend 'quick-throw', but if your keeper isnt good at it, then dont choose it. as it can backfire.
FB: Full backs are important in the balance play. Obviously you change the personal instructions according to the player.
If you want to push your FB's higher up in this tactic, move their creative freedom 1-2 times in the slide. if you want more attacking play from your wing-back and if he isnt very very good attacking FB, then just make his mentality a bit more attacking.
CB: make sure they arent too slow. If they are slow you might wanna try playing with offside. but positioning is vital if you do that.
Wingers: Here you have a few choices.
Choice 1: both your wingers are quick and direct, you have the option "hug touchline" and drill crosses in. for quick counter attacking play.
choice 2: one of the wingers is quick and direct like above. but the other one is a more creative winger. The ones who bring more danger coming more centrally. In this case, you make him "cut inside".
CM1: CM 1 is supposed to be a balanced Central Midfielder to balance things out and be more of a support type of a player and not attacking. OR a Defensive Midfielder in the CM position as a ball winner and more defensive.
CM2: if CM1 is balanced, then CM2 should be balanced with a bit more attacking freedom. if CM1 is DM then CM2 should be more with mroe freedom.
AMC: here you can choose a player like riquelme, who rarely comes in the penalty box, but is more of a support around the box, used as playmaker if not he is more of a second striker. if a free role type of a player, then make him roam from position. otherwise you want a more statical player right in the centre who can create a lot.
ST: A quick striker who is good off the ball, you want to have him as target man and run onto the ball as option. you could do with a non-quick striker, who might be very good with the ball at his feet, then have the option as play onto feet. if you play with a striker great on heading, dont have "drill in crosses" as an option.
CM2 should run from deep if AMC doesnt. and the other way around. that is if you want 1 creative player to be outside of the area creating. but either CM2 or AMC should run from deep.
You also should edit Team Instructions and playing with a more balanced Defensive Line, and choose width according to the team your playing VS.
Change tactic according to team and players.