I disagree. Yes, he wanted to win 2 stages and GC prior to the start. He has the history to make that statement without looking stupid. Regarding his loss: he said he is not good enough. He may be thinking out loud what added to his major drop in performance but that doesn't take away the fact that he is not good enough. If there is a lack of accountability then it's his DS and others of the team that should give him clues with data why his drop in performance was so huge. He rightfully should be concerned.
I think both parties look silly.
For me it starts with why does he even race this race, and why does he have the schedule he has. It really looks to me like this January/February racing block was there to get a few early wins and then test himself in UAE vs probably Vingegaard where losing is okay.
They clearly did not schedule or train to be good in UAE. They thought he could get away with not doing that and still getting a result. But then why are you there other than collecting the appearance fee?
To a larger extent, the idea of not working on long climbs before March is completely ridiculous if you say your main aim is to compete for the Tour de France win. You cite Catalunya as your big spring target (lol to start with) and then you only start preparing for that like 3 weeks before? Come on.
Currently it looks like they signed Evenepoel (and Roglic before) because they were the biggest names available, not because they had a plan for them. If you want to win the Tour, Evenepoel and Roglic are the most overpriced long shots you can get. Evenepoel especially comes at a huge premium because of his results in TTs and one day races, and then they decide to minimize the ROI they get from his greatest asset. Absolutely genius.