Why?
Btw there's waaayyy too much discussion about semantics when it comes to formations
Well when you defend you don't have the ball so naturally you take the shape of what the coach wants. You are protecting the areas you are supposed to be in. So you can see the team's shape really easily this way.
When we get the ball you will never see Alves in line with the CBs, he'll always be fuck knows where, somewhere up the field so if you try to label the formation based on what it looks like in attack then you will call it something like, 2-4-2-1-1.
Dybala never goes into midfield to defend so how can he be grouped with the "3" when Mandzukic and Cuadrado go all the way to the goalline and back.
Perhaps the best way to describe it is 4-4-1-1 but in no way is it a real 4-2-3-1 like Heynckes would use (which is the standard for me).
And you are right, there's too much discussion about what to call it because it's very close either way and it doesn't really matter to be honest.
Maybe by calling it a 4-2-3-1 people will think Dybala is a CAM and his price will go up 10M but he does nothing like a #10.