Just posted elsewhere, don't underestimate the importance of the HC. Given Miami's roster last year, only those in denial will disagree a playoff level HC could have gotten Miami to the playoffs. Not saying DEEP into the playoffs, but to the playoffs. Is Flores THAT HC? I don't pretend to know and won't claim he is, but the importance of the HC is absent from almost tank talk.
Second, look at the players dumped this year. How many people were arguing for them to stay, tank or not. No one wanted Branch, or others. VERY few wanted Quinn, Tannehill, and others. They're gone, deservedly so. Getting rid of underperforming/highly-paid players is what ALL new HCs do, but not all of them are tanking. I also find it interesting some were claiming Branch and others were 'trash,' but now use their departure as a sign Miami doesn't care about winning.
Is Miami tanking or not? I'm on record as uncertain, but leaning no. Even you admit, "QB is a wash (would lean worse). RB is worse. LBs are the same. Secondary is the same. WRs are the same." Excluding RB, you feel the other position groups are roughly equal. If Kilgore starts, OC is equal. Tunsil is equal. Any replacement for Larsen is, at worst, equal. Davis was meh. The only real loss is James, and some would argue with that. DL? DTs are roughly equal. wake is a loss. Maybe Quinn, so, for now, I'll agree DE is worse, but a stud DE R1 MAY change that. RB? Sorry, I don't see the loss of Gore as significant. So, for me, OL is a little worse so far, WRs roughly equal to a little worse, RBs equal, QB equal, TEs equal. On D, DEs significantly worse, DT equal, LB equal, CBs equal, meaning lacking one, Safeties equal. HC? I'll say better, since it would be hard to be as bad as last year's OC/DC. Even if you make 1-2 position groups a little worse, I'd argue 'a little worse' isn't 'tank' until we see what the draft and the rest of FA bring.
None of this guarantees there is o tank, but neither tank or rebuild has data to 'prove' anything.