Sheffield United's 3-1 victory over Wrexham FC in the FA Cup was a masterclass in effective set-piece utilization and overall offensive dominance. Sheffield United's ability to create 12 corner kicks compared to Wrexham’s mere 3 highlighted a stark difference in attacking pressure. This consistent pressure not only kept Wrexham on the back foot but also provided Sheffield United with multiple scoring opportunities, three of which they converted effectively towards the later stages of the second half.

From a defensive perspective, Sheffield United's discipline was notably a point of concern, as they accumulated three yellow cards. Despite this, their single foul shows they managed to walk the disciplinary tightrope carefully. Contrarily, Wrexham, while avoiding yellow cards entirely, seemed to struggle with containing Sheffield’s attack, particularly evident in the late goals they conceded. The impact of Sheffield United’s offensive consistency was demonstrated by the timing of the goals, with their final two efforts coming in the dying minutes of the match, showing their ability to maintain pressure throughout.

Wrexham's lone goal, scored around the 58th minute, showcased a brief resurgence in their attack. However, their limited corner opportunities and failure to capitalize on them underlined a lack of sustained offensive threat. Wrexham’s inability to break through Sheffield's defense more frequently stifled their chances. Although Wrexham managed only one foul, their inability to disrupt Sheffield’s rhythm without fouling demonstrates a tactical deficiency in dealing with the home team’s relentless attacking strategy.

Sheffield United’s substitutions played a pivotal role in maintaining their energy levels and tactical shape. The timely nature of these changes ensured that fresh legs were present to exploit Wrexham’s tiring defense. On the other hand, Wrexham’s substitutions failed to significantly alter the course of the match, as evidenced by Sheffield’s strong finish.

In conclusion, Sheffield's offensive prowess, demonstrated through their significant number of corner kicks and late goals, was the pivotal factor in their victory. Wrexham's relatively passive defense, highlighted by their inability to draw any yellow cards while allowing sustained pressure, was their downfall. Sheffield's superior team cohesion and strategic use of substitutions sealed their comprehensive victory.

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