The argument was "there was nothing Atkins could do" to fix the offense, which if true, leads to a bunch of other questions that directly fall on Atkins' feet. If the core wasn't good enough then he could have pivoted. Maybe trade Bo, or Vlad, or Romano, or whoever. Switch the core up. He didn't do that. If the FA market sucked, then he could have filled holes internally, at least the ones with obvious candidates available (ex. Horowitz, possibly Barger). My point wasn't that Atkins was the only GM that overpaid players (though I don't think Teoscar falls under that category, that's a separate discussion), but rather that if the options available to him all sucked, then he spent $40m in a market that had no chance of putting the team over the top, so either way that puts him in a bad light.
Realistically, if the Jays had signed Teoscar and Hoskins (just using examples brought up before), then even if they still fell short of a contender, at least those moves would have made sense given the team's needs (mainly power). Doubling down on defense when a big part of 2023's success came from completely unsustainable pitcher health (and in some cases performance) was not the right path, and many people said as much at the time, especially since it was reasonable to expect that all of KK, IKF, and Turner would be downgrades offensively from 2023 KK, Chapman, and Belt (though IKF has done well so far). Then the one area where defense was irrelevant and they needed a middle of the order bat, they went with 100 year old Justin Turner and the one player in the league who makes 2020 Vlad look like Hercules by comparison.
Again, if the argument is the Jays realistically could not have signed anyone that could have turned this team into a true contender, then no disagreement from me. The moment they promoted Mattingly you got the sense that the team didn't view 2023 as an issue but rather a blip, which has been proven wrong this season. However, I'm not sure that argument really makes Atkins look better. Ultimately the biggest issue with the team as we have mentioned a million times is player development, so what Atkins did in the off season was basically irrelevant to the larger issues with this team.