I tend to think the lines are already blurred for lower division clubs already, in that most if not all of them have loanee's from PL and Championship clubs for the season anyway. Just look at us, arguably the best two players we've had over the season is Bradley (Liverpool) and Trafford (City) and for the remainder of the season we now also have Shoretire (United).
If we lose all three of them next season will we be the same successful side as we have been this season - I highly doubt it.
Whether we like it or not (I don't) the lower leagues are now just a testing grounds for PL clubs to give their youngsters some experience and that flow of logic would therefore follow that giving access to a cup competition for PL U23's would similarly give them a grounding in a 'proper' professional grown mans knock out competition.
It's just the way it is these days - the past ways of doing things have long since gone.
In fact it wouldn't surprise me if say the likes of City, Chelsea or a number of other clubs who have hoovered up the country's (and abroad) youngest talents, actually entered their full strength U21 team (say the Trafford's, Bradley's etc hadn't gone out on loans to other clubs) then they would be the teams reaching the semi's and finals and not the likes of us, Accrington, Cheltenham and Plymouth.
I won't be going to the final but I don't begrudge our fans who are and hope they thoroughly enjoy it.
It might be the last cup final we ever reach for the foreseeable future.