At the beginning of the year, of course management is going to say they expect to make the playoffs. What else are they going to say? Realistically, if you asked DM/Tip/Ownership, if you had to bet a 100k, would the team make the playoffs? I think that realistically, they all knew it was a long shot. They were hoping, ok maybe praying, Smith would be lights out, Bods would score 40 goals, Hanzal would not get hurt, etc...
Of course they are going to say next year we expect to make the playoffs. Again, what are they suppose to say? As for a retool or rebuild, what is the difference? This is all marketing speak, and that is all it is.
Ownership/DM/Tip are all staying. They will trade/wave anyone over 30 other than those they can't, Doan/Smith. They will keep Yandle/Hanzal/Bods/OEL/Domi/this years first, unless a deal blows them away, that is the core. They likely keep Stone/murphy/Gormley/Reider/Vitale but anyone else could be had in a decent trade that fills a need. Everyone else can be cut/traded/waved, whatever.
Vermette/Z/erat are all gone by the TDL to highest bidder with youngest assets.
That is the plan.