Yes.
He is the one at the top. His decisions permeate down. Mackay overspent? Tan should have controlled that.
Bad feeling among fans. I think Cardiff fans would have been mature enough to accept relegation from the top flight. There were protests before the game against Man City, the first home game of the season. Who should be to blame for that?
Tan toppled the first domino and is responsible for the state of the club now.