Much like MLB, it's two different achievements. Roster construction and random luck play a big part. My playoff roster generally consists of 16 position players and 9 pitchers. That's a 3-4 player swing from the regular season. I use a 3 SP and have more d-replacements/pinch-hitters. So, if I have 3 really good SP, my chances are better in the playoffs than if I had 5 pretty good SP. But, to win 110 regular season games, you need to be 5 deep with the SP.