Personally I think due to the timing off it I think it's more directed to Rafa. Obviously we've yet to see it's full content but what I have seen is with regards Transfers and Rafa. It's a really odd situation as you have Rafa now having to defend himself via the press:
http://www.dailymail.co.uk/sport/football/article-4785254/Rafa-Benitez-not-happy-Newcastle-board-transfers.html
These two have clashed, and after the raft of interviews Rafa did this week where he talked about the lack of transfers, Ashley feels the need to do one himself. It's just bizarre - only at NUFC.