Agree or Disagree? I’ll share further thoughts later today— I’m currently at my Irish dinner!

You are celebrating an ex-accountant, holy shit.

Youre gonna have to explain yourself. Im gonna requiere a 5-page essay explaining your logic here, with a lot of diagrams, graphics, and youre gonna have to do a presentation to explain each one of your points.

No. Show me where developers honor handshake deals after a  mans death other than Iwata in this industry. Don't forget Switch was his last project. Iwata was the only man who could tell Miyamoto, No. Not even talking rank but the respect. Iwata created Nintendo Directs. He saw the future of the industry 20 years before anyone else did bowing out of the hardware race. He was correct in targeting a wider audience. He took over a Nintendo that was so lost NOA wanted to change the logo to graffiti. Iwata hired Reggie. Reggie is the reason Wii sports was packed in with the Wii. Iwata took over a company that was sinking fast in market share. A company that was close to becoming irrelevant. He not only made them relevant again but dominant. Yes there was a stumbling block with Wii U but in the end it got us to Switch the last thing he was working on before passing. Iwata also understood developers needs. He was one. Don't forget this is the man who single handed out of the kindness of his heart without being paid saved Earthbound. Reprogramming the game himself. He strengthened internal studios. 

Furukawa was handed an already successful company and product. 

Quick thoughts: Iwata, as sweet and charismatic as he was, did not move Nintendo in the right direction as far as software was concerned. Iwata focused on developing pre-establish system-selling IP (e.g. look at Wii and Mario during Wii and Wii U: It was all Mario!) whereas Furukawa’s focus has been on expanding, bringing life back into dormant IP (e.g. just look at the NS1/NS2 generation: Famicon Detective Club, Switch Sports, Mario Strikers, Metroid Prime 4, 3D DK, Kirby Air Riders, 2D Mario/Zelda, etc.) and venturing into new mediums (e.g. films, amusement parks). Furthermore, while Iwata did subscribe to an innovation-first specs-second (Blue Ocean) approach, the creation and development of the DS can ultimately be credited to his predecessor, Hiroshi Yamauchi, who himself conceived and propelled the idea of a low spec, dual-screen system.

Furukawa is a lot more successful in terms of finances. Iwata had more heart.

There was a big a total of 0 new IPs created under Furakawa supervision

Under Iwata there were several. Granted it's not a totally fair comparison because the current state of gaming as a whole is to be less innovation driven, but there was much more focus on IP expansion during Iwata 

Furakawa however has a more corporative mind, he likes Nintendo's expansion for other media like movies, while Iwata kept Nintendo's obsession with their IPs being gaming-excluse 

Furakawa wants Nintendo to slowly transition from a brand that feels totally apart from the rest of industry to being an active part of this industry: More powerful console, standard control schema, moving to a more service/subscription-based revenues, more focus on online multiplayer, more focus on DLCs and expansions, more focus on digital 

If those changes are good or not is to anyone guess, but the signs are clear 

Iwata planted the seeds and collected the fruits of wii.
Iwata planted the seeds of Switch, Furukawa just collected the fruits.

Iwata is the best Ninty president ever, he planted the seeds that gave life to 2 best selling Ninty consoles.

Of course he was also responsible for Wii U, which makes assessing his achievements trickier.

He is the man behind Wii and Switch. Falling with Wii U doesn't change the fact that he produced 2 of Nintendo best selling home consoles. Wii sold more than any Nintendo "pure home consoles". Switch, being a hybrid, managed to surpass Nintendo DS.

Also, one can argue that DS is also Iwata child! yamauchi is, likely, less involved with project since he left in early 2002.