For me Moyes has shown no regards or loyalty to EFC throughout this whole process.
He has clearly ran down his contract to secure a position that makes him more employable with improved financial package as a direct result of not being under a contract. He let the contract run down and dismissed it that it would be reviewed at the end of the year. This, I blame BK as much as DM. Anyone who is naive enough to believe that the decision by Ferguson to retire at short notice is deluded, this top job in the world clubs is not recruited for in one week, also Mourinho confirmed he was aware of the retirement a long time ago.
By not getting compo, has put additional financial hardship on the club, the very thing that Moyes cited every year for the last 11 years. He could easily of signed a new contract to achieve a welcome compensation package for the club if he really was loyal and felt some sincerity towards the club.
Firstly financial compensation for managers is nothing compared to players anyway. And many managers have get out clauses for bigger clubs in their contracts.
Secondly, SAF informed his board at United in April that he was retiring, Moyes would have been approached later.
Everton knew from the start that there was a good chance he would leave. What did you expect him to do ? Sign a contract when United became interested ?