4 questions...
i read somewhere that there are hidden attributes for players as some shoot more often, others make more fouls and so on.
is that true?
This is a theory (and I think it originally came from Riceball
(38276)). There has been absolutely no confirmation by the BBs as to whether or not this is a fact (though if it were true, it seems odd that this information wouldn't be divulged in some fashion).
is the pr manager direct linked to the Attendance, like higher level more attendance?
or is he just linked to the merchandise revenue?
Both.
is there a fan/supporter-spirit like you loose games less people come to see the team, tv match bonus for that spirit as well?
Yes on all counts, though your PR staff will influence the results of these.
and any confirmed theory how are fouls created by the engine?
I've not read anything confirmed by a developer, but in my experience you can pretty much count on a player with low stamina and defense relative to the player he's guarding getting into foul trouble more often than players with superior stamina and defense.
Hope that helps =)