Beane and McDermott want to build the 2015 Panthers.
Beane has mentioned that team specifically in comments, which proves it's on their minds.
IMO the see Josh as a version of Cam, only this time they won't ruin his career by having him take too much of a beating early on. That sort of explains most of their philosophy.
The only major difference is they have never found their MLB equivalent. Other than that, they want a superman QB, jags at WR, and lots of resources spent on defense so they can scheme it up.
McDermott is distancing himself from Beane so he can avoid the blame, but I think it's clear as day where the philosophy comes from.