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PAOerfulone said:

And regarding his Iwata statement, I don't actually have a problem with what he said. It's not like he was saying "Screw, Iwata. The gaming industry and Nintendo is better off now that he's gone." Or something dickish and insensitive like that. His comments were regarding his business strategy, which a lot of people criticized while he was alive and I'm sure they still don't agree with as we approach the 2 year anniversary of his death.
What I DON'T agree with is: "Personally, I think it killed Iwata – that he couldn’t move the organization into a really successful arena.” Because of his thinking, Nintendo got its best selling handheld AND best selling console in the same generation, a flux of successful new IPs (Animal Crossing, Splatoon, the Wii series -albeit for a brief period of time.) And some franchises saw revivals or newfound popularity (Kid Icarus, Fire Emblem). They ventured into mobile gaming, which has worked great for them so far. (Pokemon GO). And the Switch, which was HIS idea, had the best launch out of any Nintendo system, is setting up to be a huge success, and has the potential to be for Nintendo, what PlayStation is for Sony. All things considered, I look at Nintendo before Iwata and Nintendo after Iwata, and it's hard to argue how Nintendo is in a worse position than they were before he took over. 
And I don't think he had any regrets when all was said and done, (aside from maybe the Wii U).
So, I don't have a problem with his comments because of if they were offensive or not. I have a problem with his comments because he's just flat out wrong.

Iwata took a massive paycut when the 3DS wasn't as successful as they imagined for the first few months after launch. No employee layoffs. Amazing leader, especially since the 3ds turned around.