I think you're underestimating the reality of things, even if it feels like an excuse. Baseball is not normal. Life is not normal. The economy is not normal. Both the economic reasons and logistical reasons for not being able to make a huge new franchise-changing hire are completely legitimate, and to proceed otherwise would just increase the odds of an already suspect group making another poor decision.
Now, the fact that they arrived at this point, and were especially ill-suited to adjust to baseball in the age of COVID (both during the season and now) is yet another failing of a floundering franchise. That they didn't make this change last off-season was also an obvious mistake. That MacPhail is still in charge of all of it seems like an even bigger one, because if you just get rid of him then whoever you hire tomorrow is in charge. But these are your Philadelphia Phillies.
Certainly it would still be preferable if they could find someone by the end of the year, but they're not going to find someone in four weeks, which is when business really starts to happen, and they can't hire a new GM and then put a new president over him, it has to happen in the opposite order.
Look, they probably just need Rice to make sure MacPhail and Gillick know how to mute on Zoom