Smith objectively had minimal impact on the 2006 Tigers unless you think Inge was the heart and soul of the team. There is really no case you can make that the 2006 team was Smith's team. There is no grey area. There is plenty of grey area regarding Avila versus Harris. Avila provided the manager, the players and the pitching coach. Harris added hardly anything in terms of new players, so this makes the comparison less clear cut than Dombrowski/ Smith. Your argument is all based on intangibles - development and culture - which are probably somewhat true but the extent is questionable and impossible to prove.
My argument here is that if Harris acquired the Randy Smith team and made the same level of contribution he had made to this team, they would not have made the playoffs.