COMMENT: It's the decision that was never meant to be made. The job that never existed. But it'll cost Manchester United millions - of that, there's no doubt. But the big question is... does it all really matter?

Jungle drums were beating this week. It came from up on high. Passed on through favoured media channels. All that talk of a new director of football being hired. A first for Manchester United. It had now just gone up in smoke. Not put on the backburner. But dismissed as something to pursue - even in the long-term.

Of course, for long time readers of this column, the news was no surprise. We've been relaying to you what we've been told since Jose Mourinho's time in charge. This search has barely found it's way off the ground. It'd be unfair to brand the whole thing a PR stunt - something to appease and deflect over the past 18 months - but it gets pretty close.

But taking it on face value. Looking at things from Ed Woodward's standpoint. You can understand the vice-chairman exec's thinking.

No-one is questioning United's market work today. The players the club has brought in since Ole Gunnar Solskjaer's arrival have more than met expectations. Indeed, the majority have surpassed them. So the scrutiny is gone. The pressure allayed. And those established to form transfer policy can again rest easy.

But hiring a director of football isn't about what United have done this past year. Again, the likes of Woodward, Jim Lawlor and Matt Judge have done well. They deserve the plaudits. But they can't say that any of those arriving this season were unknown.

By rights. By minutes on the clock. Daniel James should be running around Elland Road in a Leeds United shirt. For those inside the game, the Wales winger is no bolt from the blue. Nor is Aaron Wan-Bissaka. United did well to back their judgment and pay what no-one else were prepared to. But if Crystal Palace had been willing to sell for half the £50m the 22 year-old eventually went for, he may not have even ended up at United.

There is a skill, an ability, in United's approach. A willingness to back yourself and pay what is needed. You can't argue against that.

But that isn't what a director of football is about. The very best will not only be aware of James or Wan-Bissaka years before anyone else. But will also have the experience and judgment to put their reputations, indeed their jobs, on the line to bring them to the club before any rival gets a hint of their potential.

And this is where United have fallen down - and will continue to do so in the future.

With the right man in place. Boasting the necessary experience and courage. Gabriel Martinelli is lining up alongside Marcus Rashford in United's attack this season - not tearing defences apart in his No35 Arsenal shirt.

Martinelli visited Carrington. He trained with United's youth team. He wore the kit. Yet no-one intervened. No-one made sure to lock him down. Well, no-one connected to United in any case.

Arsenal's deal for Martinelli is owed to their scout, Francisco Cagigao. And the trust put in him by director Raul Sanllehi. The pair hatching a plan with FC Ituano to give them a month-long window to negotiate exclusively a fee for the teen. Cagigao and Sanllehi aren't doing this for any run-of-the-mill prospect. They knew Arsenal had something special in their sights and went the extra mile to get the deal over the line. The pair seeing clearly what those in charge at United could not.

Another young South American, Fede Valverde, was offered to United for less than £4m as a 16 year-old. News which was confirmed by Penarol vice-president Rodolfo Catino earlier this season. But those running things at United baulked at the price. Only later did Real Madrid come forward to cough up for a player now a first-choice in Zinedine Zidane's midfield.

But wait, there's more...

Along with those two South American anecdotes, we've had the revelations this year from former United scouts, Jorge Alvial and Derek Langley. Alvial, so successful with Chelsea covering Central and South America, recalled just last month how he spent two years trying to convince United to take on Alphonso Davies, now of Bayern Munich.

Langley went further, lifting the lid on identifying Matthijs de Ligt, now of Juventus, and Barcelona midfielder Frenkie de Jong as junior players. He even hinted that reason for his departure was United ignoring his recommendation to sign RB Leipzig defender Dayot Upamecano when still a youngster with Valenciennes. Of course, regular readers will be aware of this story, as we recalled a young Upamecano's visit to Carrington last month.

So what's that? Four players now worth over £250m combined? Identified by their scouts - yet ignored by the higher ups? Throw in Martinelli and Valverde and you're talking close to £400m's worth in United's hands, yet lost.

Of course, even with a director of football in place, the same decisions could've been made. But you can bet, if they had been, that same director wouldn't be at the club today.

For now, United's transfers committee can cover the cracks by simply throwing money at it. And they'll continue to do so. But for a club of Manchester United's status, how long can this approach continue before it's clear such blunders actually do matter?