Osman and Hibbert have been released by the blues.
So, two more players that need replacing. Ok, Hibbert is no loss and could probably be switched for a youngster (though the Everton squad sort of depends on that already), but Osman was a decent performer with a lot of nous.
Effectively what it means is that the war chest (£100m) will need to be raided to get the squad back to parity (say, between £5-10m for a decent squad replacement) and when you consider the likes of Kone, McGeady, Jagielka etc. you begin to see the problem. FFP means they will be fined if they excessively spend on wages and transfer fees, so the game changing nature of the new, rich owner is diluted until it becomes game improving, rather than game changing.
Effectively what the new owner's goodwill gift means is the team will be revamped and the overall quality improved, but not by significant amounts.