Considering where we're at both financially and on the football side of things, I wouldn't say that six windows is unrealistic in terms of moving the squad to "where he wants it to be". I assume that is back at the very top. That also aligns with the aim to win the PL by 2028, as communicated by Berrada.
To get there I believe our/Amorims rebuild in terms of transfers must be focused on recruitng young and optimally also PL-proven talent if possible. And I would also add that we shouldn't buy any player above 25y, perhaps with the exception of a striker in his prime if the package is right (haven't had that for years now), to keep any success sustainable and not having to embark on another rebuild in 2029..
I would claim that there is a lot of young and proven talent to pursue in the PL now also among the teams fighting to avoid relegation, with the stand out for me being; Hutchinson and Delap at Ipswich, Fernandes and Dibling at Southampton. Perhaps also Leif Davis who just turned 25. I'd say that all these should be considered as good options and potential steals if their clubs do get relegated.
You could also add the likes of Kerkez, Wharton, and Duran as young potential world class players in the future playing for clubs where they could be attainable for us.
Obviously our priorities in the rebuild should be on LWB, AM and ST, and then on two CM's to rotate Ugarte and Mainoo.
LWB; Mendes, alternatively Kerkez or even Leif Davis (I consider Alphonso Davies to be completely unrealistic).
AM; Hutchinson (if/when Ipswich gets relegated), alternatively Dibling.
ST; Gyokeres/Osimhen (whichever is the more reasonable in terms of fee + wages), alternatively Sesko, Jhon Duran or Delap.
CM's; Wharton if he has a good and injury-free second half, plus Mateus Fernandes.
I'd say that these will provide an improved starting 11, better rotational options, and a more balanced squad. And they are all long term signings that can develop into 2028 title winners.
I terms of potential outgoings I would put our team into these four categories.
Unsellable: Shaw and Mount (due to their injuries)
Must sells: Rashford, Casemiro, Malacia and Antony (for whatever we can get for them).
Expiring contracts: Eriksen, Lindelof, Evans and Heaton.
The rest: More or less everybody is for sale if the price is right, some more than others.
From the “must sells” I would estimate transfer fees in total of around £40m, but almost as important would be getting their wages of the books.
Those with expiring contracts would obviously also cut our wage-costs. Almost all would need replacing though, but by lower paid players.
Among “the rest” of our squad I’d say that there aren’t really that many that would give us a somewhat high-value-sale while at the same time not being crucial to the team.
The stand outs are perhaps Dalot and Garnacho (maybe also one of our strikers since we’re, hopefully, buying a new ST).
I’d argue that Dalot serves a good purpose on the WBs, especially as a viable squad option, and that selling him would force us to also recruit an additional WB on top of the new LWB that we must sign already (a new RWB could wait until next winter/summer).
Despite of being a great talent and a homegrown player I would, with a heavy hart, consider selling Garnacho for £50m+. He’s just not a natural fit in the new system, and a sale would potentially allow us to close several gaps in our squad with players that are better suited.
As for the strikers, Hojlund or Zirkzee, I have a feeling that there’s more of a market for Zirkzee right now. Potentially a very good player but I’m really struggling to see how he’ll fit into Amorims system. And I do also think that Hojlunds could be the better fit long-term of the two, even though he’s completely shot at the moment. .
Say we do sell the “must sells” for £40m + Garnacho for £50m + as well as Zirkzee for £25m = £115m, that gives us a bit of war chest to improve the squad this summer. In combination with what we save in reduced wages, I do think we could have some room for maneuvering this summer.
That said, we need to buy smart, buy young, and don’t give out stupid wages.