Hi first post here (more or less) so go easy. I'm not going to make it easy on myself either, because I actually agree with Samuel's point here. The way I read it, he's not criticising Everton per se (in fact he says Martinez has done a great job and that he hopes we get top 4), but the loan system in general. And I agree: I think at the very least loan players should be able to play against their parent clubs (as is the case in Spain), and also they shouldn't be allowed to be loaned to clubs in the same division or abroad.
The problem with the system as it is is that it allows the rich clubs to stockpile massive amounts of good young players and gives no hope to smaller clubs of buying them. If Chelsea weren't allowed to loan players to divisions except for the Championship or below, would the 20-odd players they've got on loan at the moment have joined them in the first place, knowing they'd probably never get first team football? And the players they had who weren't regularly part of the matchday squad would be keener to leave so their price would be pushed down. We've all read interviews with Lukaku and seen how desperate he is to play football and improve - if he had been stuck in Chelsea's reserves for two seasons then surely he'd have put in a transfer request, which would have driven down his transfer fee.
HOWEVER, the system is what it is, and noone can criticise Bobby for taking advantage of it and being far better at doing so than any other manager in the league. But I think in the long term, the league would be more equal without the loan system as it is than with it.