Seems like I’m going against the grain here, but I did hope that when this rule was introduced pre covid restart that it would become a permanent thing for me.
The most important thing for me is the quality of the football on display. Being able to change 5 player rather than three means less exhausted players trudging around after 60-70 minutes, so should give better overall quality throughout the match. It also gives managers more room to tweak things if something isn’t working, which again has the potential to make matches more interesting.
Lastly, and this doesn’t happen often, but there are instances where injuries happen even after all the substitutions have been used up, and an injured player is forced to play until the end, or come off and the team finishes with ten men. This would provide a safety net for that.
I can certainly see the argument that this would favor the richer clubs that have more resources, but for my personal experience in watching football there are more positives than negatives associated with this.