No they don't count, he gets no credit. Furthermore, the trade for Barkley was turrable, just turrable. He was washed up, overweight, and ugly. It was a stupid, turrable trade.
You won't find an owner who will just write checks and then sit quietly in a corner somewhere like a good little boy An owner bought a team to make money and/or to win a championship. Either way, they will always tell their GMs to do moves that fit into their objective. Your argument falls flat in its face because even your example is wrong. Do you actually think that giving Scola up for cash considerations, vpans' expiring and the chance to get rid of Butler's contract was the Spurs GM's idea? The GM couldn't care less about the luxury tax...its not his money he's spending anyway. Its Peter Holt (your supposed "non-meddling" owner) that pushed for that trade to happen. That's why I think Les is a great owner. Sure he probably meddles here and there, but the last few years all of his moves have the team's well-being in mind. That's something that's pretty rare these days, especially when you see teams like the Grizzlies hiring running coaches just to raise make game s exciting, hiring big name but unproven guys like Isiah Thomas or MJ, and trading Marcus Camby for a 2nd round draft pick.