I honestly feel like the CPU presents a fun challenge, and haven't run into a CPU loss that I could look at and say, "I did everything I could perfectly, and it still wasn't enough."
I feel that way after playing Smokey, sometimes, but not any of the CPU games this year.
Just about every game I've lost against the computer has been a result of my shot timing behind off, me being impatient and undisciplined, or the CPU having a couple players get blazing hot --- once or twice it's been a combination of those factors.
Personally, I LIKE the fact that all of the real people aren't at the top of the standings and just crushing every CPU game. That being said, the way 2K implemented the timer and in-game calendar leaves a lot to be desired.