Moyes is to blame, to a degree, and I've given the reasons why in the other thread.
However, if you look at it this way its impossible not to blame BK;
You're at work, and you and 19 other guys all do the same job. You do your job better than most of these other guys, because you are, after all, a fairly good manager. Then, you're boss gives all the other guys new tools to do their job with, whilst taking away your stapler, hole punch, and printer. He instead gives you some staples and expects you to do the same job as you did before, and what's more to keep up with the other guys. Then he gives some of the other guys at work the latest apple computers whilst taking away your mac and giving you a typewriter. And so on, and so forth.
It was always going to catch up with Mr Moyes given the ineptitude of the board.