Perhaps a question only JDB could answer, but is there an element of luck in this game ? I dont mean luck as in wining the coin toss on 6 straight occasions, or a coach calling a better gameplan over another, but I mean luck in terms of what happens between kickoff and end of game.

I have read on the forums that AI have upset some very good teams and coachs.

Not at all.

Depends on what you think luck is I guess. For example, is loyola Chicago lucky, or are they just beating teams with skill and gameplan? Giants upsetting undefeated pats?

There are some RNG based elements to the game. Things like missing a short field goal, if a CB makes the int or if it's just a deflection. Having higher rated players just improves your chances of winning those rolls. So to some degree you could say there is a certain amount of luck.

There are thousands of dice rolls for each game, probably hundreds for each play - so yes, there is an element of luck. Your job is to tilt the odds in your favor as much as possible, but like in real life, no player here will make the correct decision 100% of the time or throw the ball 100% perfect every time or kick the ball 100% accurately every time, even the best kickers will shank a short one once in a while. But the worst kickers will shank the short ones a lot, and will occasionally send a long one straight through the uprights.

So everyone has the same luck?

Not sure what you mean by that, there is no preferential treatment to anyone in terms of the random number generator. In fact, the only thing that happens with the AI is that all of the roster moves follow basically the same logic, and any game planning and depth chart setting is done as if you choose the "recommended" option on those screens; when the game is simmed, the engine doesn't know whether a team is AI or human controlled.

Is each game's "Dice Roll" independent from one another or does it carry throughout the season?

Each dice roll is independent.