The owners knew the ramifications of taking on Reyes and Buehrle's contracts. They also knew that if they struck out in improving the team for the 2013 season, they'd be expected to lose over 90 games going into 2013 and they may have lost 100 given the injuries to Bautista, EE, Rasmus and Lawrie. We know what they chose to do so for me, the blame starts at the top.
If ownership was so concerned about how efficiently or inefficiently this team was put together, they either wouldn't have approved the trades they approved or they would've already fired those who made the trades. The fact is that, to this point, all signs point to this team being run as a content provider for the sports channels the team's owner (redundantly) owns so I don't much worry about the GM.
Anyway...let the whining continue...