Priority should be:
1. Striker
1. CM
3. GK – genuine competition to De Gea
4. Replacements for anyone that's sold (e.g. AWB, Lindelöf/Maguire, McTominay)
This is how I think we should prioritize going forward, in the (current and) next transfer window:
The most obvious and glaring hole that needs to be covered is the striker position, that’s clear to see for anyone. Filling this need will be expensive and can easily cost us more than 100m to sort out. Martial provides adequate backup for next season, after all he is a good player that fits in well in our team when fit and is a player that has proven to be difficult to sell so likely to stay around. Weghorst is a stopgap for now.
The likes of Osimhen, Kane, Vlahovic, Martinez, etc. have been mentioned and they would all be massive improvements if you ask me.
As a joint nr.1 on our priority list I’ve listed a new CM. I would argue that a CM should be a more imminent priority than a striker, i.e., a January-priority, especially now that we’ve signed a stopgap striker. Donny is out for the rest of the season (and has never really proved to be the signing we all hoped for), and our backups are limited to Fred and McTominay.
Eriksen has been a massive upgrade for us but he needs a rotational option for when he needs a rest but even for if/when Bruno is out and Eriksen can play the nr.10 role.
Would like to see a player in the same mold as Eriksen as our new CM, but younger and a bit more physical, and I believe Tielemans could be that player and potentially be a steal at a cut-price now in January or even on a free in the summer.
As for a new GK I’m a bit torn. I want to keep De Gea around as he's among the very best on what he's good at, but only on a significantly lower salary and if he accepts competition. We could use a more “rounded” GK with better passing/distribution, sweeper- and aerial abilities. David Raya has been mentioned recently for as little as 15m in the summer and I think he would be a good bet.
I think these are the three most important priorities that we should focus on in the summer.
In terms of other needs they will basically depend on who we sell; e.g. if we sell AWB we need a new RB, selling Maguire = a new CB, McTominay = a new DM etc. Some of those we sell can be upgraded on by younger players being promoted (e.g. Elanga with Amad), while others need to be upgraded on by buying their replacement.
We will also have to prioritize selling fringe players though, and the likes of Henderson, Telles, Bailly, Williams, one of Elanga/Pellistri should all be sold. Donny might be impossible due to his injury. Maybe we can raise somewhere in the region of 50m on those.
In terms of contracts expiring in the summer(2023) I assume we will let Jones and Tuanzebe go, and perhaps also Heaton if De Gea stays and we sign another GK (Butland can replace Heatons role). Ethan Laird I guess will have his optional year triggered and get chance to prove himself.
Looking at contracts expiring in 2024 we have Rashford, Fred, Shaw and Dalot where it’s our last chance of selling them this summer if we want to get a fee (without having to renew contracts). I think it’s only Fred out of those who’s not an obvious part of our long-term plan and might be sold this summer, and it might be an idea to sell in the summer to finance new players. Would probably fetch us around 15m.
That could leave us with this team (backups) for next season:
De Gea/Raya (De Gea/Raya)
Dalot (AWB) – Varane (Maguire/Lindelöf) – Martinez (Shaw) – Shaw (Malacia)
Casemiro (McT) – Eriksen (Tielemans)
Antony (Sancho/Amad) – Bruno (Eriksen/Amad) – Rashford (Garnacho/Sancho)
Osimhen/Kane/Vlahovic (Martial).
I genuinely believe that could be a title-challenging team. For a net spending of around 75m.