Going by only the players we've being linked to - I don't care if it were by the Daily Mirror or Sun, and assuming that most of those players listed on the OP are leaving - I doubt they will all leave, then I think we'd be better off recalling Dean Henderson to go with Romero rather than blowing loads on a goalkeeper, seeing that we'd have many other positions to fill.
We would probably be signing a center back anyway, so I think Bailly or/and Rojo leaving would be the outcome rather than the other way. Koulibaly would be good, but de Ligt would also be good to pair with Smalling though Romagnoli has always being my dream CB signing. We need a top performing CB that would likely perform from day 1, no point selling Rojo or Bailly and bringing in another CB that might underwhelm like them. If both Rojo and Bailly are leaving, then bring back Tuanzebe.
Valencia and Darmian leaving - although they rarely play - would leave us very light at FB. We would have Shaw who is very good on the left, Dalot who is young, and Young who is underwhelming. Since we have a performing LB with both Dalot and Young also capable of deputizing there, I think I am with
@Devil may care opinion that we'd be better off signing an able RB at the right age and good going forward to bridge the gap to Dalot. We've being linked to Meunier, and I think he'd be a good signing. He is suspect defensively but dominant, and with a very good CB and CM backbone with Shaw on the other side, I think he would be a very good signing for decent money.
Midfield is where shit gets real for sure. We could do with one player there even if there's no exit. Matic would be the easiest to replace there as we could do with a DM that is actually a DM. Though Rodri would be a top buy, I think a Herrera - Rodri - Pogba midfield would still be unbalanced and probably even more defensive. Our current midfield setup is rubbish and incredibly lopsided with two defensive midfielders and a supposed attacking midfielder who is phobic to tight spaces and is always pulling out to the left. I don't know if it's on tactics or on Herrera and Pogba, but I feel for our right sided players - RB and RW, and any new RW would be isolated more often than not. What I'm trying to say is that our midfield needs a restructure. I wouldn't bat an eyelid if both Herrera and Pogba leave provided we replace both. I would bring in Bruno Fernandes and Ndombele to go with Rodri, but they might be too expensive, so I think Rodri, Rabiot and Bruno would be smart and balanced in a 2-1 midfield.
I would keep Lukaku in attack. He is a top striker, and with a more structured midfield and better service from the flanks, he'd be very good leading the line. Sancho on the right for decent money to replace Mata and potentially Sanchez in the squad would be great, if we can't get him, then do some scouting ffs.
OUTs - probably unrealistic
De gea
Bailly
Rojo
Valencia
Darmian
Herrera
Pogba
Mata
Sanchez(*)
INs
Koulibaly
Meunier
Rodri
Rabiot
Bruno
Sancho
Around £300m expenditure, but with Pogba and De gea potentially leaving, money would be there to be spent. It would be a massive shame if we've got a top overhaul plan for the summer, but Solskjaer turns out to be the wrong manager.