That restructuring argument only goes so far (and he did spend a lot of money, btw). It'd carry more weight if he hadn't left his successor at Everton with a massive restructuring job of his own.
The facts speak for themselves though: he took control of United who were champions and a regular CL qualifier and blew it. His successor immediately recovers their CL status.
Moyes was out of his depth.
Wrong man for the wrong job clearly. But would Moyes have got top 4 last season considering the state of the rest of the league and Di Maria, Blind, Rojo, Shaw, Herrera, and Falcao on board? Who knows but he would have had a chance.
Please, a massive restructuring job for Roberto? A great back 4 with Distin's successor already on the books in the form of a player who may command 50 mill in the market. The best full backs in the league with Oviedo in reserve. A midfield containing a prodigious talent also probably valued at 50 mill, Gibson, and Fellaini (27 mill). He also left Mirallas and Naismith in their primes with Pienaar and Osman just about to enter their twilight years but still of use.
The parts he left slightly in disarray were obviously a replacement for Neville and long term replacements for Pienaar and Osman. The striking department was not brilliant but Martinez still got good fees for Jelavic and Anichebe and turned down one for Naismith.
If anything Martinez has not restructured with a lot of our key players still Moyes's players. He should have got a new keeper, he's only just got a new CB after all this time, he's effectively replaced Neville with an equally bad Barry and traded the Fellaini cash for Lukaku, and the Anichebe cash for Kone. Up until this window we were still hugely reliant on Mirallas and Osman and we have still not replaced Pienaar.
I'd say Martinez got a good handover but rested on his laurels when he should have proactively replaced some of these players much sooner. Howard Distin Osman Pienaar Jelavic needed proper first team replacements in probably the summer after the first season. We went for cheap quick fix loans instead like Traore Mcgeady Atsu, Barry on a free, Robles and Alcaraz. Perhaps the boards fault. You still feel though that this squad has got holes in it and deadwood that shouldn't be there after Roberto has had 5 windows. That's not Moyes' fault.