There's no truth to this for MacPhail, in fact, he specifically told us that he was doing the exact opposite of winning. He was willing to sacrifice any accountability for winning in (his) Phase 1 and Phase 2. The Plan was to accept losing to rebuild.
I mean, this is sort of an important point....MacPhail was allowed to do whatever he wanted in terms of developing the longer-term foundation of the club over 4.5 years with no accountability for winning.
The first part is true. He took ~6 months to look around, top to bottom, before he said anything. Then, when he did say something, he said that even though he expected things to be bad, he discovered that things were a lot worse than he had realized before. That's when he said fixing the mess would take longer than he had previously thought. He said all that right out loud where everybody could hear it. All by itself, that proved he was both not insane and not willing to lie about it either. Nobody wanted to hear that, but he said it anyway.
It's not that he was "willing to sacrifice winning", it was that there were exactly zero ways to fix the franchise without accepting that there were gonna be some rough seasons while going from the mess he found to having a franchise that wasn't totally screwed up. That's not him throwing the idea of winning in the trash, that was just him telling people the truth whether they wanted to hear it or not... which a lot of folks didn't, but he said it anyway.
As for being "allowed to do whatever he wanted in terms of developing the longer-term foundation of the club", that's just BS. He wasn't allowed to do that. There were guys in the way that PA wouldn't let him fire, there were things he was not allowed to change. I'm pretty sure that's why he quit. I figure either one of two things happened: either he told PA the conditions (authority) he needed to stay, and PA turned him down, or else he had had those discussions all along and just got fed up. Either way, it was because he had his hands tied. And when PA saw that not only would a sensible guy like AM politely tell him to take the Orioles job and shove it, but that nobody (and I do mean nobody) on the radar screen to replace him wanted any part of the job, and when I imagine Buck was telling him the same things about what needed to change, *that's* why he gave DD more room to change the organization than AM ever had.
So, you can say whatever you want about his career as a whole, but the way you've characterized his time with the Orioles includes large dollops of fact-twisting and BS.