Acting last gives you information that acting first does not. A mediocre hand in position (button, cutoff) generates more profit over 10,000 hands than a strong hand out of position (UTG, blinds). GTO solvers show that the button wins at 2-3x the rate of UTG across all stack depths. Tight-aggressive from early position, wider from late position. This is the single highest-EV adjustment most players can make.
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