I disagree strongly
Any PL job is attractive, nevermind one of the more established teams.
But to whom?
We've had a series of fairly high profile appointments since
Moyes made his ill-fated decision to follow SAF at United. Martinez landed on his feet with the Belgium job on the back of an FA Cup win at Wigan and a 5th place league finish with us. The Dutch did Koeman the enormous favor of failing to qualify for the World Cup, opening a job at the right time for him to rehab his career enough to extract a fat payday from Barca and lift a cup. Silva ended up out of football for two years. Ancelotti will never lack for suitors. Benitez will find gainful employment no matter what happens here, should he want it.
If we sack Benitez, that's two European Cup-lifting managers that couldn't win with this mess. We're not getting a third, because they're spoken for. That leaves us searching for young up-and-comers, who will probably view the job as career kryptonite as it was for Silva, and established, unemployed managers. I don't see replacing Benitez with, say, Nuno as likely to produce better results.
It's time to quit pretending that top managers can sew a silk purse out of a sow's ear and admit that the squad is, and has been, the issue. If we're doing things like starting Delph and an aging RB in decline, and bringing that travesty of a bench, the story is not likely to end well against one of the top teams in the league.