http://www.fastsports.com/tips/tip25/index.shtml
Above is link to a great explanation of DP/Flex and how to use it. The way I like to think of it is that the DP is a fielder playing the position F10 (the bench). Swapping positions with anyone on the field (except the flex) isn't a substitution and doesn't impact the game lineup anymore than telling your F3 and F4 to switch positions in the middle of an inning.
The other substitution rule that I see rarely utilized is taking advantage of the fact that not only can the starters reenter once, so can the subs. So you could sub for your F3, later reenter your F3, then later reenter the sub. Rarely utilized but can be a tool to put a quicker kid on the bases at key times.


























