The most obvious lesson from the dreadful years of total incompetence that saw successive breaches of P&S rules punished with unprecedented points deductions is that Everton must now learn from past mistakes in terms of getting value for money.
Abdoulaye Doucoure was the most recent in a string of eight players signed for at least £20M during Moshiri's reign who have now all left for nothing, effectively writing off £188M in transfer fees. Michael Keane is set to take that figure over £200M if he also departs this summer.
"It's not ideal when you're paying for a player and getting no return," comments Leon Osman.
"It's been a difficult 10 years with regards to bringing players in and moving them on for a profit, but that's an awful lot of money to spend on players to see them walk away."
At least Doucoure will be remembered for something, scoring a vital goal that preserved Everton's precarious Premier League status at a critical moment in 2023.
But some others on that list represent shameful waste of the highest order, the likes of Yannick Bolasie who managed only two Premier League goals before he left for nothing after being loaned out four times.
Although for incomprehensible profligacy in this department, no-one will equal Jean-Philippe Gbamin, who managed just two Premier League starts in an astonishing 4-year Everton 'career' that was spent mostly on the treatment table.
Of course there have been transfer successes since the more chaotic days of Moshiri's ownership. Jake O'Brien and Iliman Ndiaye, both signed last summer for initial fees of under £17M, have proven to be been prudent investments – although both purchases had to be funded by the £50M sale of Belgium international Amadou Onana to Aston Villa.
Leon Osman believes that David Moyes is up to the challenge of rebuilding an Everton squad that will be drastically reduced by a series of departures going into next season, the first at the new stadium.
"This is where we build from. Everton have had so many managers over the years and so many different styles of player who play different systems. David Moyes knows what Everton are.
"A Moyes dressing room is hard, demanding," he said. "Having spoke to a couple of the squad, they love the clarity and what he's asking of them.
"A manager has to ask for that level and he always did that when I played for him. You also look at O'Brien, who has excelled at right-back when people thought he couldn't do it. We need to make sure these people stay on the pitch."
The new recruitment structure is key to providing a much better choice of players for David Moyes to work with going forward.
"It's time to get behind the new hierarchy and I expect they would lean into Moyes' experience as much as they can. I trust David Moyes more than anyone."
Based on material from BBC Sport
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