I agree with the 110% innings, but I also think that some off days would enhance realism. Part of your argument for 110% is that you want to make things look more like real life.

I'm saying that in real life your Ace Starter throws every 5th day and since there are 182 days that means he gets 36 starts.

If we had off days in the middle of the season then that guy gets 35 starts even if he throws every 5th day.