More the line than the play-calling. Just comparing Carolina's line to Buffalo's today showed how far below even "decent" the line is...the few times FOX highlighted Wahle in the beginning of the game, pulling on running plays, notice how he pulled in front of the runner and blocked someone out of the play? Contrast that to the numerous times a Bills lineman is turned around, motionless, facing the Bills backfield, and blocking no one as McGahee runs into him. These friggin' mountainous wastes of protoplasm can't even execute a !@#$ing downfield block on a running play!!!. (And I'm not even asking much: just face towards the end zone and hit somebody on the other team. I'll worry about whether or not it's the right "somebody" after I see that much.) This line isn't just bad, it's hideously incompetent.
Which is not to absolve the play-calling, either...but the play-calling was better than usual today. Merely sickening instead of terminally putrid. Nor is it to absolve Losman, who still tends to stare at his primary receiver and has lousy footwork...neither of which, frankly, is worth addressing until he gets halfway decent blocking in front of him.