Worked in big pubcos at senior level and have started and built companies as entrepreneur. Whataboutism never cuts it long. Ultimately accountability rests at the top. Simply blaming the employees and management you hired becomes an unhealthy organization.
Baseball, like every single other business, deals with variables and economic or other unforeseen events that affect results. Injuries, suspensions, under performance etc. etc.
The FO's job is to juggle those axes well and get financial & performance results. If that were easy to do, no execs would get compensated such large amounts. They are paid to be right a lot more than they are wrong.
The last few years ownership has been happy with the Jays financial results, but not the overall performance results. But the lack of drafting and development success has now caught up with our FO, and the financial results (payroll, attendance and eyeballs watching, concessions) will eventually converge with the on the field results.
This FO has done some good things and some bad things. Bottom line is its just not been good enough overall, and some people are getting whacked. And they should be.