Little Ralphy
Player Valuation: £15m
Firstly, I can't stand Sam, he is a classless twerp that isn't fit to sit in our dugout.
However, Moshiri is a businessman not an Everton fan. If we finish 8th this season, after 7th last season, why does he want to sack him? Did he want to sack Koeman last year for a one place better finish? Arguably, 7th with Lukaku is a similar achievement as 8th with this side.
I want him gone today, but I really don't think he is getting sacked, does Moshiri really want to pay 6mil out after finishing 8th and Sam "turning us round" from 13th. He'll get the start of next season IMO
From a business perspective though, regardless of who the players were, the club mad a significant investment in the playing squad last season, so you would expect the side to improve on the previous season. They haven't. I guess from the perspective you used, you could argue bfs has moved us up the table from 13th to 8th (currently but more likely be 9th), and blame previous managers for the decline. However if you look at the win ratios bfs is pretty similar to the other to. He hasn't really turned anything around, he's just had an easier fixture list.
So if you want to grow the business and improve then you're going to need a manager who is able to produce a better win ratio, more points and a higher league finish. Hence bfs should be getting sacked.
That doesn't even take in to account the toxic atmosphere he's produced at the club, the fan backlash and the absolute awful football he's producing.