Hi,
Most of it is newspaper talk, there's not much to the names put forward. It's basically a guessing game, people have an idea of who they think Bill Kenwright would go for and they try and pin the tail on the donkey.
I imagine Mackay is there because he has just won promotion from Cardiff, is Scottish and a friend of Moyes, he's sought Moyes for advice a few times, he does the same with Brendan Rodgers and Alex Ferugson. I personally don't know much about Mackay other than what's on his Wikipedia page. I'm a little underwhelmed by the reputation of the names linked, Moyes was reportedly the 8th highest paid manager in the world and we are about to enter a season with the largest amount of prize money ever given in the history of football - we will have a record turnover in April 2014 reported as a result, yet we are still being linked to non-'exotic' names such as Stubbs, Weir, Neville (he has a UEFA B license, he requires a UEFA Pro license to manage in the Premier League, it's lazy journalism), Mackay, Martinez and Lennon.