Rest of Koeman's contract is probably about £12m. Koeman framed it as bad acquisitions, £240m is a lot to spend on players to not have an obvious creative player or goalscorer. If Moshiri and Kenwright are thinking Walsh hasn't done a great job, then you have more of a decision on face of it, do you get rid of both?
There is similarity to other clubs who have made wholesale changes to first team. Manager struggles to identify best team and ends up rotating without much of an idea what's going on, who to play where. Players show the ambiguity, play without a direction or knowing who is supposed to do what. But also he feels like he needs to try all the players and doesn't give any of them a stabilised presence in the team or much direction.
Koeman hasn't coped with extra fixtures, he's complained about the early pre season and fatigue, but players just look unorganised, he's the one showing fatigue. It does cut down preparation time and recovery time by half, you need almost 2 different sides, but you need to know your best one. If it's coaching that needs to go into some of the new signings, it shows a lack of guidance from manager.