What are you seeing that makes you say that - not trying to be awkward, just genuinely haven't seen much progress in recent weeks.
As I say I think we are stronger defensively but a lot of that happened in the first few weeks and has been intermittent since. The fitness of the squad seems to have improved as well, indeed our best spells are often at the end of matches.
But I'd hoped that that would have then been built on with some progress in our attacking looking more dangerous and fluid but tbh can't see signs of much of a plan in most games other than in the dying minutes. I know you say wait for 12 players but even with that high level of recruitment you'd still have some of the existing players here/injuries like Bolasie's so I would hope to see evidence that Koeman can achieve things through coaching rather than just recruitment.
Harder to beat really and more tactically adaptable. Which was the only way we could go after the basketball garbage we endured for 2 seasons.
Look, it's not pretty, it's far from good and I'm extremely frustrated. But I think we are better than last year.
Thankfully the sheer lack of quality in our squad has finally dawned on most fans, and we now know we need massive overhaul. I've every faith Koeman will deliver if seriously backed by the board. They need to up their game enormously.