That was a shitshow of bad coaching, even by NFL standards.
This fool has 4th and 7 to win the game on the Carolina 34, offense moving the ball all day. First down ends the game. What does he do? Tries a 51-yard FG by the same guy who missed last week in similar spot to try and go up just 7. If the kick would have been a 2 score difference, OK.
Carolina then drives the field for a TD to win the game.
The reason why Koetter will be fired is simple. Jon Gruden wants the job. He already has contacted the team. The fact that the team will go 4-12 will not help him either.