You guys need to remember that Everton lost one of their main attacking option in Lukaku. Yes it is true that they got Rooney, but Wayne is older now. He is already past his prime and even he knows it. Koeman should not be blamed since even though this is his second season, he is working with a different squad now. Way different from what he had last year.
But still, their lose against Atalanta 3-0 is really big for Everton. I mean, i thought Everton can make a goal too on that match but nope Atalanta win with many goals on that match. Even win Rooney, they can't make goals. I think Lukaku is a big part of Everton and now Lukaku on Manchester United and his performance is really good so far.