Some are.
I'm sure Tan gives his opinion on all sorts of things in his phone calls with the manager or with Dalman or Choo - including throw away comments about playing style. He obviously has the final say on key appointments and the recruitment strategy (buy oven ready or grow your own!) and may make some bad calls because he doesn't understand the consequences of his decisions.
But Dalman's comments today sound like simple deflection - 'don't blame me, I'm just the messenger' even if he does state that 80% of the club's big challenges are sitting on his desk. Whether Tan takes that as a straight statement of fact that he is the final decision maker, or a disloyal attempt to blame the owner for the worst run in club history, we will find out in time.