Come on. Its corporate business. That's definitely not how it'll work.
It's likely Rudkin will have a team that report into the DoF. But like with any business, the director will assume ultimate responsibility for decisions made by either himself or his direct reports.
The main reason I typically stay out of these arguments is because of what you're saying though. No one has definitive proof of the structure/processes that govern footballing decisions of the club. As such, its a pointless debate. I'm not saying Rudkin gets a free pass, I just think it's niave and borderline childish to throw the "iTs AlL RuDkInS FaUlT" narrative every time there is a perceived "bad decision" made at the club.