I would say first team:
ST: Kane, £60m
CM: FDJ, £80m
GK: Costa, £60m
RB: Gusto, £30m
Depth (all free agents)
CB: Ndicka
CDM: Rabiot
AM: Tielemans
ST: Dembele
That would give us a squad of:
Costa, Heaton, Butland
Gusto, Dalot
Varane, Lindelof
Martinez, Ndicka
Shaw, Malacia
Casemiro, Rabiot
FDJ, Tielemans
Bruno, Eriksen
Antony, Sancho
Rashford, Garnacho
Kane, Dembele, Weghorst
We could sell / release: De Gea, AWB, Maguire, Jones, Bailly, Tuanzebe, Williams, Fred, Mctominay, DVB, Amad, Elanga, Martial. I would expect these sales to bring in excess of £100m, and allow us to make the above purchases.
We would keep youngsters such as Laird, Mainoo, Pellistri, etc., and either give them cup games and cameos in the league, or let them go out on loan.
This kind of approach should allow us to focus on replacing one or two first team players per season going forward, and supplementing the squad with a couple of exceptionally talented kids and a couple of free transfers. We should never be having to look for 4-5 first team replacements in the same window like we were last time and probably again next summer.