"I don't really want to change too much, but squad rotation may come into it. I will have to be careful who I select against Arsenal and may even play a second XI."

So said Sheffield United boss Neil Warnock on 28 December, prior to his side's double header against the Gunners on 30 December and Middlesbrough two days later.

Strange then, that the man who fielded a reserve team as the Blades crashed out of the FA Cup 3-0 at home to League One side Swansea City now says he is against teams putting out anything less than their strongest XI.

At Boro on Saturday, boss Gareth Southgate decided to rest Jonathan Woodgate and Mark Viduka, with an FA Cup quarter-final replay against Manchester United at Old Trafford looming two days later.

His side went on to lose 2-0 to Manchester City, a result that moved Stuart Pearce's strugglers two points ahead of Sheffield United in the table and then moved Warnock to lash out at Southgate's decision.

"It's a disgrace and it is scandalous," fumed the sixth longest-serving manager in English football.

"I know Gareth's a friend of Stuart's, but I don't think a club like Boro should disrespect Sheffield United and it leaves a bitter taste in my mouth."

That bitter taste could just be sour grapes, though.

After all, Warnock had just watched his team capitulate at Chelsea and, coupled with Charlton's win over Newcastle, it meant the Blades were only four points above the dreaded drop zone.

Perhaps unsurprisingly, even Man Utd boss Sir Alex Ferguson had a pop: "It doesn’t worry me if they rest players. I have players who can handle playing on a Saturday and a Monday.

"The people who might be concerned are Charlton and West Ham. If Middlesbrough win, there is no problem. But if they lose, it is a different issue altogether."

Easy to say when you've got one of the biggest and best squads in the world and are managing an in-form team that has won 11 out of the last 13 games.

Middlesbrough they ain't.

So can anyone really blame Southgate for resting his best players prior to Monday's replay?

Boro are 12th in the league with almost no chance of getting into Europe next season and their entire campaign rested on 90 minutes against the best team in the country - a team gunning for a remarkable treble.

OK, so they lost. But they lost to a late penalty that could have gone either way and had Viduka and Stewart Downing scored with two fantastic chances, they could have caused an almighty upset to book a semi-final spot against Watford.

That's Watford, the Premiership's bottom team. For a chance to play in an FA Cup final at the new Wembley Stadium and – if Chelsea beat Blackburn in the other semi – a guaranteed place in the Uefa Cup next season.

As Boro's last Uefa Cup run earned Steve McClaren the England job, it's easy to forgive Southgate for making a decision he felt was the right one for his club.

Add to the equation the concern that Viduka very rarely gets through two full games in a week these days, not to mention Woodgate's horrific history of injury problems, and I believe Southgate was fully justified.

Not that he needs to justify himself to the media or Warnock - or anyone other than his chairman Steve Gibson and the Middlesbrough supporters.

At a time when football is dominated by financial reward and the pressure on Premiership managers reaches new heights, Southgate is just looking after number one.

Should he be bothered who gets relegated at the end of the season, as long as it's not Middlesbrough?