That rabbit hole has been gone down before a million times on these boards, I won't go down there here. I will just say, even if TR inherited a rebuild in his 2nd stint, he did so with the benefit of a brand new ballpark, and annual payrolls 25-30m greater than the A's.
Isolating the years 1998-2007, Beane still outperformed TR by a .548 winning percentage to .507. He's the better GM any way you slice it, which says more about Beane than it does TR IMO. I think TR was fine in his first stint, his second stint has been a disaster, I don't care what situation he inherited. TR has only made it worse.