Not possible to promote an assistant right now, but it's been on my to-do list for a while. Hopefully in FHM4.
The tactical scores are probably the most important single rating for head coaches, but their training ratings are also significant (the head coach's training scores for most categories carry a higher weight than those of the assistants.)
The preference will mainly have an indirect effect on player choice via the tactics the coach prefers to use - a non-physical coach is more likely, all other things being equal, to choose a less physical tactic, which is probably not going to be particularly well-suited to a lineup that has a lot of physical players, and their play and morale will likely suffer (but there won't be permanent damage done to their ratings.)
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