But just for the record, this is about philosophies. Manuel's is simple, pick a base formation and practice with it till you are perfect, and it wouldn't matter what the opposition does.
Besides, too much energy is spent on formation. Frankly that may be the least important aspect of coaching. Tactics and and situational play are so much more important.
Where you stand when the game start isn't very important, it just so happens its the easiest thing to discuss, hence why commentators and fans alike spend an irrational amount of time giving it more relevance than it truly deserves.
The whole "they have 3 in midfield and you have 2" is silly seeing as there are no rules suggesting a defender, forward or wige player, can't step into midfield and join the play. It's more important to know what you are supposed to do in specific scenarios than whether it's a 442 or 451 you are playing in..
But hey, its always fun to discuss, so it goes on :)