People on this forum seem weirdly fixated on the tackle efficiency stat
Completed tackles don't always mean a better defender, especially for backs. I'll give you 2 broad examples.
An edge forward might rush up in defence on an opponent playmaker to "get in his face". With a bit of quick footwork the playmaker may beat the tackle one-on-one, but due to being rushed and forced to move by that edge forward, the attack still breaks down and he's tackled by someone else. This is successful defence - but recorded as a missed tackle, and subtracted from his efficiency
Example 2. Matt Feagai is defending on his wing - misreads the attack and the ball sails wide to an unmarked attacker to score without Feagai laying a hand on him. Unsuccessful defence, with no missed tackle recorded by Feagai