Think people are seriously overestimating the PSR hit associated with selling him this winter. Let's do some quick math...
Casemiro signed a 4-year contract with a £60m estimated transfer fee in 2022. His wages are estimated at £350k/week. That would mean annual amortization of £15m and an annual wage expense of roughly £18m.
So with that in mind, let's look at two scenarios. One where we keep Casemiro until at least the summer, and one where we sell to Saudi in January, without a transfer fee but with them covering wages.
KEEP: Impact to this accounting period's finances would be roughly half a year of amortization plus half a year of wages.
£7.5m + £9m = £16.5m
SELL: Impact to this accounting period's finances would be a write-down of his remaining book value (1.5 years of amortization)
£7.5m + £15m = £22.5m
As you can see, the net PSR impact on this accounting period would be only a £6m hit. Not great, but hardly a disaster.