Roy's plan is simple, replace Eisner with someone with the creative vision the company lost when Frank Wells died.
The Company was failing before Eisner AND Wells took over because it had lost it ability to take creative risks. It was turning out mediocore products (though Marty Sklar managed to hold Imagineering on track). Roy was part of a group that got Eisner AND Wells placed in charge to turn it around. They were a good team, but Wells died in 94. It was not long after that that Eisner began to show that he did not have the creative vision required to run a company like Disney. He needed Wells to balance his more bottom line orientation, just like Walt needed Roy to balance his more creative orientation. The problem is, Eisner doesn't see it that way. He is slowly but surely destroying the company in the name of short term profits. Layoffs have left Imagineering a shell of its former self. The animation groups in France and Orlando have been closed. Most of the animators in Burbank have been layed off. Some say this is because Eisners sees computer animation as the wave of the future, but then why did Eisner shut down the Sercret Lab (the advanced computer animation facility he had set up for Dinosaur)? Oops, guess his long term vision was a tad lacking.
A quick visit to California Adventure will give you an idea of Eisner's creative powers. Its an OK park, but nowhere near up to Disney standards. Eisner was atually proud of the park with its "lightly themed" attractions. He stated several times that he felt buying off the shelf carnival rides and adding a minimal amount of theming was wave of the future. Problem is, people expected more from a Disney park and they stayed away in droves.
I am sorry if I am being a bit harsh and sarcastic here, but Eisner is systematically destroying something I love. I used to dream of being an Imagineer, but the Imagineering department at Disney has been decimated by cutbacks. Its not dead yet, we may be able to pull it back from the brink, but it will require someone with Vision who values Imagineering. Eisner is not that man.