Hmmmn I agree with some of that but suspect more nuanced.

The most important ingredient is always the players - the better the players the more chance of success you have. Even then though you need to ideally buy complimentary players which means there must be some form of plan/strategy/plan - albeit is can be fairly high level (which is what I think you are getting at).

The coach/manager also has to guide the group to get the most out of them and that typically involves setting a style of play that they can collectively work within. that may mean adapting the style to the players not rhe other way around (which not all coaches can do).

At the other end of the scale, there will be tactics for set players, oppenents or facets of play.

Brian Clougb had firm ideas of what he wanted from players in each position and what he wanted them but beyond that just let them play.

On an individual level coaches should be making players better not only per se but within the role they play for the team - which involves a degree of tactics.

The great American just looks to have a set of rules/tactics which are one size fits all so if that was what you were getting at then Incompletely agree.