Brendan Rodgers' men head to south Yorkshire on Saturday on the third gameweek of the new Premier League campaign (3pm BST kick-off).
The newly-promoted Blades go into the fixture following an opening weekend 1-1 draw at AFC Bournemouth and last week's 1-0 home success over Crystal Palace.
Across the 2018/19 season, which concluded with a second-place finish in the Sky Bet Championship, Chris Wilder's men scored 93 goals, conceding just 57 in 46 matches.
One noticeable trait across the past three years, meanwhile, has been Wilder's preference to allow his centre-backs to advance upfield to support the attacking players.
However, Sutcliffe, who has watched on closely during their rise from the third tier, believes a more 'measured' approach is being deployed in the top-flight this term.
"There’s been a lot of publicity about the use of overlapping centre-backs at United and it’s been a tactic which clubs have really struggled against over the past three seasons," he said.
"I’ve not really seen it that much in the Premier League, though, and it’s taken longer for Jack O'Connell and Chris Basham to get forward in the games so far.
"They have to set up more sensibly this season. Teams were struggling against it in the Championship, but this is a whole new ball game for them in the Premier League.
"They will get forward, but it’ll be much more measured. You’ve only got to look at the players that Leicester have to see that they can really hurt United.
"They certainly won’t be defensive and they will push forward, but it seems much more measured this time around. If someone goes, someone else will fill in at the back.
"In the Championship that may not have been the case from United but it certainly has to be against a team like Leicester."
Sutcliffe was in attendance as Wilder addressed the media in Sheffield on Thursday and he was struck by the positivity surrounding the club following a decent start to 2019/20.
"The mood was very happy," he added. "It’s been a good start, with four points from two games, and, while Wilder is certainly not the kind to get carried away, they’ve had a great start.
"Everyone knows the Premier League can change very quickly, but it’s massive to get points early.
"I’ve been at the Yorkshire Post for 15 years, so I’ve had Hull come up three times, and Huddersfield as well, and whenever those clubs have stayed up, it’s been because of their starts.
"You’ve still got the adrenaline from promotion and a feel-good factor. That’s the time when you can surprise teams like Leicester and shock them.
"I looked at the fixtures and thought that if United could get nine from the first six, they would be in a really good position because 38 points tends to guarantee safety.
"Once you get behind the curve of winning one point per game, you’re in trouble in the Premier League because winning back-to-back games is very, very difficult."
Sutcliffe believes the Foxes represent United's sternest test of the fledgling season so far as Brendan Rodgers' side aims to better last year's ninth-place finish in the Premier League.
However, the ferocious Bramall Lane atmosphere, on show during last week's success over Crystal Palace, will be a major weapon in Wilder's armoury on Saturday.
"You’ve only got to look at how Leicester have done over the previous few years to see that this is United’s toughest test so far," he continued.
"If anyone’s going to break into the league’s top six places, I’m looking at Leicester and Wolves to do it.
"I like Rodgers as well, I think his teams play fantastic football and it was really good for Leicester that he came in when he did last season.
"He got a feel for the place and you could see what he was trying to do in the final weeks of the season and the players will now know what he expects from them.
"It’ll be a crackling Bramall Lane atmosphere, as was the case against Palace last week. When it’s full, the stadium there is really rocking.
"Bramall Lane is one of those old traditional stadiums. It’s been done up over the years and there’s new stands here and there, but it’s in the middle of the city centre, everyone still goes to the same pubs they’ve gone to for the last 10, 20, 30, 40-odd years and it’s such a short walk from the station.
"A lot depends on how the team does, as it always does, but if the team’s flying, the fans will be. Everyone knows if they’re going to have any chance of staying up, Bramall Lane is going to be key.
"They might win a couple of games away from home and get a few draws, but they need to get seven or eight wins at home and the fans have their part to play.
"They will get forward and Leicester will have to be on their guard against them, but it’s a team thing at Sheffield United.
"The squad is so interchangeable, it’s a squad with similar ability, similar heart and togetherness in every player."