The time to create a last winning project around Messi was three years ago, with all the money available from Neymar's departure

Instead of renewing key pieces in the team, the lack of a defined sporting project resulted in the money being wasted in failed signings

3 years later, the club has no money left, and the players that should have left 3 years ago are so devalued, that no club will pay any significant transfer fee to sign them

With other words: building a new winning team could have taken 1 or 2 transition seasons 3 years ago, but it will take much longer now. And much longer means that the new winning team won't be a team built around Messi anymore.

So yes: this board managed to waste Barça's last chance to build a new winnig team around Leo and Messi won't have a triumphant "last dance" as Jordan had in Chicago, but rather shameful one.