He sent a wayward effort wide with both Tevez and Emmanuel Adebayor well placed in the middle.
"There is a big difference between City with Tevez and without him, " said Rosler.
Tevez and Rooney looked a dangerous combination, and Carson did well to block the Argentine as the pressure mounted.
But Tevez and company will now have do without the popular fashion accessory.
Ferguson made a double change on the hour, sending on Carlos Tevez and Wes Brown for Berbatov and Gary Neville.
City have also been linked with moves for Carlos Tevez and Samuel Eto'o while Chelsea are expected to spend big, too.
City say that Tevez and his agent, Kia Joorabchian, have been pushing to renegotiate the player's five-year contract in recent months.
Reports have suggested the Italian has clashed with striker Carlos Tevez and that other players are unhappy with each other and with Mancini's methods.
BBC: Man City boss Mancini insists unrest reports are 'lies'
Argentina stars Carlos Tevez and Lionel Messi were unable to impose themselves on the match and were marked out of the game by well-organised opponents.
Quick on the counter and unusually organized at the back, Wigan capably held City's expensive strike force of Carlos Tevez and Sergio Aguero at bay.
Adam Johnson was denied a penalty for the home side before Carlos Tevez and Jo had late efforts blocked by Rovers' Gael Givet and Christopher Samba.
United also replaced Rooney with Carlos Tevez and Anderson with Ryan Giggs in what was clearly a last throw of the dice by Ferguson as time ran out.
City, though, slipped into their shell, with only Tevez and Jerome Boateng showing occasional sparks of invention, and their complacency merely invited the hosts back into the game.
City looked dangerous when they broke and Tim Krul was kept busy by a powerful angled drive from Tevez and a low cross from half-time substitute Emmanuel Adebayor.
After the break the home side looked to put the result beyond doubt and Berbatov did just that as he controlled a cross from Carlos Tevez and volleyed home.
Make no mistake, West Ham would have gone down without Tevez and Sheffield United will lead the group of clubs demanding to examine the fine detail of his registration.
Carlos Tevez and David Silva struck in the first half with Vincent Kompany and an own goal by Newcastle defender James Perch completing a resounding victory for Robert Mancini's team.
United were now carving out a succession of chances, with Ronaldo failing to take advantage of good work by Tevez and the Argentine shooting wide after cutting in from the left.
Here Valdano gives BBC Sport his views on Diego Maradona, who is taking over as Argentina coach, and his two compatriots Manchester United striker Carlos Tevez and Liverpool midfielder Javier Mascherano.
If Tevez and Balotelli are missing, Mancini will be short of attacking options as Roque Santa Cruz is not in their squad list, leaving Emmanuel Adebayor and Jo as the only senior strikers.
Long-range efforts from Carlos Tevez and Robinho - the first flashed wide, the second tipped over by Heurelho Gomes - were all the visitors had to show for their monopolisation of the football in the first half.
As for West Ham, a remarkable season ended in remarkable circumstances - and may yet have a last turn if their relegation rivals have their say and demand further action on the controversial Tevez and Javier Mascherano deals.
The largely anonymous David Silva provided a cross for City team-mate Kolo Toure to fire wide from inside the box and Tevez and Johnson cut in from the left only to see their shots respectively saved and blocked by an offside Milner.
United never allowed Arsenal to get into their trademark passing rhythm, playing with more drive and energy than the Gunners, who were overrun in midfield at times and struggled to cope with the pace and variety of Rooney, Tevez and Ronaldo in attack.
The trophies aside, Mancini's time at City is likely to be remembered for several rows with star players, most notably Carlos Tevez and Mario Balotelli, and for engineering Manchester United's worst home defeat in 56 years as City won 6-1 at Old Trafford, the first time the Red Devils had conceded six goals at home since 1930.
Ferguson made a change and put Carlos Tevez on and all of a sudden they were transformed.
Tevez flourished and played like the best player in the world under Carlos Bianchi and Marcelo Bielsa shows you what a big difference a very best manager can make to a very best player.
FORBES: Tevez Lifted Dazed And Confused Manchester City But ...
The settlement ends the threat of High Court action between West Ham and Tevez's representative Kia Joorabchian.
Nemanja Vidic and Tevez both wasted good headed chances before Quartey made the breakthrough from the spot.
But West Ham insist every document regarding them and Tevez has already been scrutinised by the Premier League.
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