First, there are too many players that we are facing a major drop in quality when they are absent or we don't even have a decent enough backup who is natural in that position: Varane, Martinez, Dalot, Casemiro, Eriksen, Bruno, Antony.
We need to address those positions in the next few windows, with hope but very unlikely doing some of the business done in January:
CF - starting option who could lead a line, prefer Osimhen, but anyone solid and reliable forward available in January like Thuram would be upgrade to current options.
CM - starter/rotation option, a ball progressor who can pick a ball deep and progress through carrying the ball or dribbling, preferred choice: if FDJ is not available then go for Lobotka. There are also plenty of interesting young playmakers like Enzo Le Fee, Enzo Fernandez and Orkun Kökçü who are doing very well in their teams.
CB/RB - rotation option, put it together as I think Jurrien Timber is talented player who can cover both positions and is highly rated by ETH. Malo Gusto and Jeremie Frimpong are also interesting options for the RB spot with young center-back Antonio Silva and Evan N'Dicka also should be monitored closely.
GK - If we are thinking long-term with ETH we should be moving on from De Gea and signing Diogo Costa or Robert Sanchez. David Raya also could be an option.
DM - Ball winner who provides both covers to our center backs and solidity for the front five to press higher + also should be decent enough on the ball to progress play from the back. Manuel Ugarte from Sporting looks like a very interesting prospect for this position.
We desperately need to start spending money wisely, not every player should cost as £60+ m to be good enough for the United squad - it is a matter of signing players that fit the system rather than trying to fit talented players into the style.
Having been linked with both Moises Caicedo and Enzo Fernandez before they moved to Europe makes me wonder how our scouting department is treated by those who are responsible for transfer policy, have felt like their reports are overlooked while both those players would be very good additions to this squad.