I don't buy tactics and formations not accommodating, even his biggest critics don't bother about him scoring if he at least doing the basic right. The most infuriating about him is that he manages to look like a nobody on the field, failing to trap a ball, failing to pass 10 yards under no markings, failing to win a "SINGLE" header (bar the one he did on our box) in not just "ONE GAME" but consistently for 18 months. Beggars believe, put anyone with sunday football experience and they can still pass the 10 yard pass without being intercepted, anyone in our youth setup can probably make that pass, let alone Wayne Rooney
Everybody lost form and ability with age, nobody holds it against him (I didn't), but take a look at Teddy Sheringham, Henrik Larson, Berbatov, Giggs, Scholes, Carrick, Rio, Vidic, Evra, and any other 30+ players, even 35 years old professional footballer didn't fail that badly. Even Scholes can still do the 10 yards pass.
What happens with Rooney? It's one of the biggest mystery in world football.
My theory is just his instict, brain and reflex still belongs in the 18 years old wayne's world, while his body is declining and he didn't retrain his basic. I played football myself, when I was 20 my brain told me to pass there, with x speed, and voila, it reaches where it's intended, but nowdays the same train of thoughts would get the ball moving slower because my motoric is getting weaker. I have to add some more strength to reach the same result.
He should really retrain his basic and getting his body and mind recalibrating, he should accept himself that there's something terribly wrong with his performance and acknowledge the problem if he still wants to have a top flight career in football.