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Interesting two of us misunderstood your question.
Anyway, now that I am belatedly on board, like many things with OOTP I don't know anywhere this is explained. Taking the words at face value it would seem current season doesn't start until opening day, especially since we have specific terms Spring Training and Pre Season.
OTOH I'm convinced the change in ratings occurs much earlier than opening day, such as on free agency filing day or the first day of the off season as posted previously. And its possible that for consistency or convenience the changes occur on the same day.
Unfortunately I'm convinced the manual, incomplete as it is, is the only real documentation for the game.* So if there's an answer posted by someone in the know, its going to rely on someone's memory.
*I've posted this thought several times and have never been challenged on it.
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