We must not forget that this is a time when budgets are low and the goal is still not promotion.
Andy is just a full-time manager in his first year. He still has a lot to learn about tactics. For now, he still has to use tactics that are suitable for the players with the budget.
A couple of bits from your post that I have to challenge.
1. The board have stated that promotion is the aim.
2. A major issue recognised by many is that he does not have the players for the system he uses. “he still has to use tactics that are suitable for the players with the budget.” That’s all we’re asking for.
