We took some steps last year during that rules discussion period to remove much of the injury subjectivity in the playoffs. For those no longer in the playoffs in reality, we bump them up one level once at the start of the post-season and once before the superbowl -- unless the player was out for the year, and some small note left for cases where a player was put on IR but perhaps might not have been if he was headed for the playoffs in reality.
It's easier to manage in general with less subjective calls, but not too many players would be effected by that IR loophole (probably about 1-2 cases each year). It can get messy, though, if the player made IR-eligible for us and some sim teams in one league puts him on IR while others in other leagues ask if they could be kept active for the playoffs given the injury uncertainty and the real team not going to the playoffs.
My default position would be that it makes for stronger rules and less conflict if IR means IR without exception to make things more black-and-white, especially given that our injury updates don't knock default performances down as much as I'd like them to (75% is biggest injury hit currently to average update) and a guy on IR in reality with injury uncertainty could get a rather nice update in the sim somewhat unrealistically.
2011 RULES: Playoff IR Subjectivity
2011 RULES: Playoff IR Subjectivity
Official Statement from the Commissioner's Office