There are varying degrees of what some may consider "cheating". The farther down you go on this list, the more consensus there probably is, but the top of the list depends on the person.
First, some roster construction items:
- Have too many self-rates on the team - The idea being that a lot of self-rates is an indication the captain is trying to form a super team with questionable new players. But at some levels, self-rates are unavoidable as you don't want to turn away new players.
- Have players that were bumped down - Some consider any bump down suspicious. And if any of the tactics below were used to get bumped down, there could be truth to it.
- Have players that appealed down - Someone that appeals down is arguably more suspicious than a bump down as they actually were deemed a level higher by the USTA, just close enough to appeal down. Also, how did they get close enough to appeal down? May be legit, but may not be too.
Next, line-up construction:
- Protect self-rates and appeal downs from "unfair" strikes by having them play lower courts so they likely play weaker opponents, or play a self-rate in doubles with a high rated partner - This can be legit as a low rated partner that has a good day will perhaps unfairly benefit the S/A, or high rated opponents having a bad day also unfairly benefits the S/A, so guard against it.
- Play an S/A in their weaker discipline - The USTA calculates a single rating from all matches (doubles and singles) so you can protect a strong doubles player from a high rating by playing him in singles, or vice-versa.
- Play an S/A player the bare minimum to qualify for the post-season to reduce the chance of accumulating strikes.
Note, none of the above call for someone to throw games/sets/matches (although they don't preclude it), but just use knowledge of the system to one's advantage. But continuing:
- Have a player/pair keep a match close but still win by just not going all out once they get ahead.
- Have a player/pair lose a set to make the result look even closer - May risk losing the match of course so sometimes done against weaker teams where the other courts are likely wins for the team so the risk is ok.
- Have a player/pair lose a match to offset some good results - This can risk the team win of course, so is also often done against weaker teams where the team win is not in question.
- Have a player play in another league (another age division, or in a neighboring area) where any of these line-up or match result tactics are used to offset good results on the main team.
Are the roster construction ones fine as long as no lying on the self-rate form and no shenanigans in getting the bump down or A?
Are the line-up construction fine because the USTA has no rules against it?
I think most would consider any score management to be cheating, but it is hard to prove so nothing is ever done about it, but some justify it by saying the competition is doing it and isn't penalized, so they have to do it to keep up.