to Polk (in his prime) in some ways, and in some ways he is very different. Cohen is MUCH more aggressive and competitive than Polk, takes chances- sometimes they work, and sometimes they don't like the guy trying to steal home yesterday.
Polk believes that baseball is just a game of dumb luck and chance like poker, and if you play the game "by the book" you should win your share of games- hence "That's baseball".
Cohen tries to put pressure on the other team to try to win, and while that backfires sometimes, sometimes you get rewarded very well. For example, Cohen would probably steal or hit and run where we probably wouldn't, and that might lead to a five run inning wheras we hit into a double play.
Polk doesn't like Cohen's aggressive style, which is similar to Skip Bertman's style. Plus Cohen is not the choirboy that Raffo is, and Polk probably doesn't like the fact that Cohen will drop an f-bomb at a player occassionally.
Personally, I prefer Cohen's style MUCH more than Polk's.