Manchester United's Champions League exit was the latest blow to Louis van Gaal... so, after spending £260m on new players, is he really the right man for the job?

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For a man who deals extensively in the empirical, Louis van Gaal's insistence, amid the wreckage of a Champions League campaign, that Manchester United are improving serves to invite scrutiny.

Whichever measure you draw, United exiting Europe's elite competition before the knockout phase from a group containing Wolfsburg, PSV Eindhoven and CSKA Moscow is far below expectations.

David Moyes managed to qualify United unbeaten and top of their group – which offered a similar test in the shape of Bayer Leverkusen, Shakhtar Donetsk and Real Sociedad – in his only campaign.

Manchester United's players look dejected after being dumped out of the Champions League on Tuesday

United boss Louis van Gaal had a night to forget as United lost 3-2 to Bundesliga outfit Wolfsburg

Wolfsburg defender Naldo rises to head home his side's winning goal against United at the Volkswagen Arena

Appearing at all in the Champions League is an upgrade on last season but since when were United satisfied to make up the numbers? Following a £260million recruitment drive over Van Gaal's tenure, more should be demanded.

Here, Sportsmail looks at five key areas to gauge the merit in Van Gaal's conclusion that progress is being made.

RESULTS

Van Gaal wants us to assess his performance in terms of where United were when he arrived to now. The trouble is that Moyes was sacked because of the drastic fall from the days of Sir Alex Ferguson. Do we seriously take the start of 2014-15 as Day Dot?

The context of United's recent history surely warrants inclusion. In 18 previous seasons of consecutive Champions League football, United only failed to make it out of the first group stage on two occasions – 2005-06 and 2011-12 – so this campaign must go down as dismal disappointment.

In his debut Premier League season Van Gaal lifted United from seventh to fourth. Uplift clearly, but in truth the minimum requirement, particularly given their spending.

Maroune Fellaini (left) and Anthony Martial react after a missed chance in Saturday's 0-0 draw with West Ham

The sequence of four victories against Tottenham, Liverpool, Aston Villa and Manchester City over March and April supplied excitement and encouragement – serious rivals defeated by slick, bold football. But that now seems a mirage in the desert of mediocrity. Seven 0-0 draws in 25 games this season is an excruciating statistic.

This season, the 3-0 win at Goodison Park grows more impressive as Everton thrive, while another victory over Liverpool gave Van Gaal credit in the bank. Defeats at Swansea and Arsenal were embarrassing, however. 

Wayne Rooney celebrates scoring the final goal in Manchester United's 3-0 win against Everton in October

TACTICS

That expression which hung on the wall of Van Gaal's office at Ajax has been repeated often throughout his United tenure. 'Quality is the exclusion of coincidence,' it read. The philosophy, to use Van Gaal's parlance, is commendable and understandable. Success should not be hostage to fortune.

The drilled nature of United's play bears this out. Pass-pass-pass, keep possession until an opening can be found, thus limiting opportunities for opponents to score. It makes sense.

Bastian Schweinsteiger (left), pictured being closed down by Wolfsburg's Max Kruse, was signed by Van Gaal

But it also ignores the fact that attacking swiftly, with pace and conviction from the off, can be devastating for the other team. Rarely do United score early – only twice before the 20th minute in Premier League games this season – so long swathes of uncertainty occur and anxiety builds. Counter-productive, in other words.

Van Gaal does not like his players to dribble with the ball, hence Angel di Maria's abrupt exit, and freedom of expression is not in the manual.

Order and precision have inevitably improved United's defence – just 10 Premier League goals conceded this term – but sometimes selecting two holding midfielders stalls chances of victory. 

Van Gaal decided to sell Argentina international Angel di Maria to Paris Saint-Germain last summer

ENTERTAINMENT

One thing to be said about the defeat in Wolfsburg is that at least United created chances. Diego Benaglio produced two excellent saves, there was a disallowed goal and another attempt blocked near the line. In that regard, such goalmouth action was a welcome change from recent weeks.

Clearly United's unsettled defence and midfield could not repel Wolfsburg sufficiently the other way. So losing was justified.

Van Gaal's side gave it a go though, more than can be argued about numerous games in the past season and a half, which is the real black mark blighting his reign.

Val Gaal can't watch as Ryan Giggs (right) and his backroom team look on during Tuesday's European tie

Playing with the handbrake on is perhaps the kindest way to describe United's recent style but it is becoming insufferable. 

Ferguson's legend was built on stacks of silverware but also attacking flamboyance and a commitment to threaten until the final whistle. This was associated with United even in the lulls experienced during the seventies and eighties. It needs to return, and quick. 

Morgan Schneiderlin (right) fails to score during United's costly 0-0 draw at home to PSV in late November

TRANSFERS

Injuries allowing, the paucity of options on United's bench for this crucial game forces a re-examination of Van Gaal's transfer acumen. Seven senior players were ruled out heading into the match in Germany, but only three could be considered attacking options: Wayne Rooney, Ander Herrera and Antonio Valencia.

In a match where victory, and thus goals, is essential, how did it come to Nick Powell, Andreas Pereira and an overlooked Ashley Young being the offensive substitutions open to Van Gaal should a change be required?

Nick Powell (right) replaced Juan Mata against Wolfsburg, despite not playing for United since August 2014

Powell made it on, having last played for United in the 4-0 defeat by MK Dons in August 2014 before experiencing an awkward loan spell at Leicester where he received 40 minutes of first-team action.

Van Gaal has spent nearly £260million on fresh recruits. A desire to promote youth is a commendable trait, but not when the hand is forced, and not when the game is of such great consequence. Emerging talent should be eased in, not thrown.

The £36m fee (possibly rising to £58m) for Anthony Martial appears set to be decent value, and £25m Memphis Depay should come good. But neglecting to strengthen further in attack seems a grave oversight. The £15m cost of Di Maria for a stuttering season is bizarre.

Anthony Martial, pictured celebrating his goal against Wolfsburg, has impressed since joining from Monaco

FAN FEELING

Grumbles are growing at Old Trafford. Boos could be heard at the goalless draws with PSV and West Ham and there is a contingent who want to see Van Gaal go. Pep Guardiola’s availability in the summer, and United’s insistence there will not be a change, accentuates any feelings of angst.

Van Gaal certainly warmed supporters by carrying himself differently to predecessor Moyes. Taking over from Ferguson was near impossible but the former Everton manager looked uncomfortable in the glare and fans picked up on that early.

Manchester United fans watch on from the stands at the Volkswagen Arena

Van Gaal possesses an ego and personality to match the scale of the United job, and has never been afraid to speak his mind, repeatedly ruffling the feathers of prize players. United fans wanted to see that.

But events on the pitch will always matter more and unless goals and wins begin to flow the clamour of dissent will get louder.

Van Gaal arrives back at Manchester airport in the early hours of Wednesday after losing to Wolfsburg