The Merseyside club lost 25-goal Romelu Lukaku to Manchester United but invested his fee in eight new signings, six of whom will be on duty this afternoon. While he can also play on the flanks when required by his manager, he has shown that he is the most effective when deployed as a central forward.
Asked if he believed Spurs were following that approach, Koeman added: "I do not know".
"We can improve and spend money but everyone can improve and is spending money".
The young striker swung in a flawless cross that found Rooney in a surprising amount of his space and the veteran used all his experience to send the ball back across the 'keeper to send Everton into the dressing room a goal to the good.
Signed for £13m four years ago, speculation surrounds his future with strong competition for places in the Everton midfield.
"Still now we really have one striker, in my opinion", he said.
He's not the player of old by any stretch of the imagination and Everton need to find other alternatives, instead of relying on the boyhood blue to deliver on a frequent basis this season.
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"If you look to the team this Saturday and the bench you cannot compare it to the big six". The Potters did not have a busy summer, bringing in a few players on free transfers and signing Chelsea defender Kurt Zouma to a loan deal. I think that all bodes well for the games we have ahead of us.
"We have the experience of what we need to pay for players who came here and had one year of contract".
Other than Baines, expect Rooney to take most dead ball plays when he's on the pitch, with Kevin Mirallas being the only other player in the mix.
Having enjoyed a record-breaking, medal-laden stint at Old Trafford, the 31-year-old this summer returned to Goodison Park in search of regular first-team football.
"It's not an easy fixture under any circumstances".
Ronald Koeman's men started their season on the right note after eliminating Ruzomberok in the third qualifying round of the UEFA Europa League.