Mike Nolan was still the coach of the 49ers on Monday. But the evidence continues to mount that he shouldn't be.

The failings of the Nolan regime were starkly revealed in the 49ers' collapse against the Eagles. Those flaws include:

Incompetence

That's the word for Nolan's game-day performance. That's why the red-flag challenges are such a big deal. Nolan insisted the challenges "did not cost us the game," and technically that's true. But they are emblematic of all his problems. Early in the game Sunday, Nolan did not challenge a 16-yard reception by Hank Baskett that replays immediately showed wasn't a catch. Nolan said he didn't get any feedback on the play until it was too late. No wonder — he wasn't wearing his headset. He was, however, adjusting the sleeves of his new suit and making sure his tie wasn't creased. Maybe that bulky headset was ruining his look.

On the other controversial challenge — an Eagles fourth-quarter field goal — Nolan threw the flag, then wanted the officials to tell him if he could challenge it. Whether or not it was a reviewable situation, it was a stupid review situation for the 49ers. The odds of it being overturned were low and, since they already had burned one timeout, could ill afford to lose another.

Lack of accountability

Nolan has yet to admit that he made a mistake on the challenges, instead blaming the officials for not helping him. He has yet to say that the coaching isn't working. He spent all last week pointing the finger at players' mistakes and errors. Monday he took a baby step toward accepting responsibility by saying the game plans were "part of our issue." But, again, he put most of the burden on the players.

"I'm looking for us to play better," he said. "Good teams and bad teams have bad days and bad plays. But we need to be more consistent in order to win. Obviously playing well will help you win more."

After the game linebacker Jeff Ulbrich said, "I get sick and tired of people pointing fingers. All the players, all the coaches on this team need to point fingers at themselves."

I think that starts with the guy in charge.

Defensive collapses

Defense is supposed to be Nolan's area of expertise. But the defense has been unable to come through when it counts. Sunday, the 49ers defense didn't lay a hand on Donovan McNabb, recording no sacks and just one quarterback hit. The 49ers are now ranked 26th in total defense.

Said Nolan: "I'm concerned that we've changed the problem; last year, we were strong on defense."

Actually, that's one of the myths we hear a lot around the 49ers. In truth, the 49ers were ranked 25th in total defense last year. And while the 2007 defense looked great compared with the 2007 offense, it also benefited from opponents knowing they could play conservatively and still win. Under Nolan, the 49ers have spent a lot of money on defense but they have never been particularly good.

Offensive problems

The offense is better than last year, no doubt, thanks to the arrival of Mike Martz. But, to borrow a line from Dennis Green, he is who we thought he was, and that was painfully apparent against the Eagles.

Some offensive football strategy is obtuse. Some is straightforward, such as this basic concept: when you have a lead in the fourth quarter and your best offensive player is a running back and your running game is working and you have a mistake-prone quarterback, you should RUN THE BALL.

But Martz had to go into genius mode and run some ill-advised tricky plays and call formations so confusing his quarterback had to burn his last timeout. Under Martz, the 49ers make a lot of plays, but not when it has counted. They are ranked 29th in third-down efficiency, and J.T. O'Sullivan is ranked 37th (in a league of 32 teams) in fourth-quarter passing.

O'Sullivan is looking like who the rest of the NFL thought he was: a QB not quite good enough to be a starter. Opposing defenses have figured him out and know how to rattle him in the fourth quarter — never a good thing when you're heading to the Meadowlands to face the New York Giants.

Nolan acts like he knows nothing about the offensive side of things. That's no excuse.

Window dressing

A lot of the Nolan regime is based on illusions and fluffy stuff. The idea that the defense was great last year is one such illusion. So is the notion that the team's record after three weeks was a sign of big change. Those two victories came against opponents (Seattle and Detroit) that are now 1-9.

The 49ers' record is 2-4. Same as it was last year. Same as it was in 2006.

The biggest difference? There's a lot more evidence now about the failings of the Nolan regime.