If I had the leading power in transfers and there was absolutely no one to stop me, I would build a team like this (this is all based on fantasy and not reality so bear with me, but feel free to comment):
SALES
First we have to rid the team of the average and absolute crap players. This means De Shitlio, Khedira and Mr Glass / AKA Panic-buy Caceres are shipped off to the dump. Hopefully we can get a couple millis from a Chinese or US team, if not, couldn't care less since I'd probably even pay to get these losers off the roster. Especially De Shitlio, whom I'd give a 10mil bonus for being the shittest player in our history and even honor him a statue in our teams bathroom.
Other big sales that I would consider would be that of Alex Sandro and Bentancur. I feel like Bentancur offers absolutely nothing and if we could ship him off as early as possible for a high price we could get a young talented mid in his place that actually offers something before other people realize he is an absolute fraud. Many people on the forum probably would oppose to this, but I'd like them to show any kind of proof that he is worth keeping. He has a decent price on his head (Atletico for ex. is interested) and I'd like to cash in now. Alex Sandro on the other hand was one of our best players from 2015-17, but ever since he dipped off heavily he has been more of a liability than an asset in key games; however it's a hard position to find a solid replacement in, so if no good deals would arrive for either to find a good replacement, then I'd keep them for depth since they are both in their prime and play fairly above average football.
Then we have to get rid of the players who do not fit our play-style and are burdens of our wage-bill. For me, we only have one player: our vice-captain Dybala, who is an absolute world class player but has no value in our team considering the way we play. He can only play as a #9 in a certain playstyle or a second striker, but considering the way we play it's impossible to fit him with our other quality players. Quoting Ibra freely, we are playing a Ferrari like a Lada and there is nothing we can do about it unless we sell Ronaldo or switch managers.
Other possibilities in terms of sales, if chance given, would be Mandzu and Costa, but I'd keep them if possible since they are of value. Costa is valuable in terms of technical skills and unpredictability and he suits our playstyle, and Mandzu in terms of leadership and grinta. I consider leaders as players to keep to ensure a squad full of winners instead of pussy divas and mercs.
BUYS
Considering that we have around 50mil from sales already (Higgy, Audero, Favilli etc.), around 70-100mil from a possible Dybala sale and around 10mil from the crap pile we'd have around 130-160mil extra to spend.
My main concern is, probably to many peoples surprise, central defence, where I would spend everything possible to get De Ligt. I would spare no expense on getting him, since he is the future of defending and is already a natural born leader. Get him the biggest deal possible and make him the heart of our team for years to come. All money from the Dybala sale would go to this lad. It is a possible option, since Ajax are always open for big money deals and we should have the money. We also have a heavy CB deficit and aside from Chiellini, all our CB:s are sub-par. Considering that we have a deal in place with Genoa, Romero seems like a likely addition aswell.
The second point of concern is obviously central midfield, where we would need a destroyer/ball carrier who could do the dirty work for our more creative mids like Pjanic and the incoming glass-man Ramsey. My dream choice would be Kante, who could be attainable for a high price since Chelsea isn't at the top of the pile anymore. If not possible, I'd try for a more plausible choice like Ndombele from Lyon, who has quite similar characteristics but is younger and cheaper.
For the RB position freed by De Shitlio I'd choose literally anyone alive on this earth. Florenzi has been on a dip and is being booed by Roma supporters, but is still hard to obtain. Danilo is free to leave from City, but is quite the liability aswell since he's been either shit or injured for 3 years now. I'd be happy to have just Cancelo and Cuadrado switching positions instead of useless De Shitlio, but if we get a real second choice I won't complain.
In terms of the Dybala position, I don't really care whether we fill it or not. I feel signing someone like Joao Felix it would be just a bonus, and I'd rather put my money on other parts of the field. If we get a good deal, I'd definitely sign him.
RESULTS (considering we don't sell Sandro and Benta)
OUT: Barzagli (0m), Caceres (0m), Dybala (70-90m), Khedira (0-10m), De Sciglio(0-10m) + sold players = 120-160m
IN: Ramsey (0m), De Ligt(100m), Kante/Ndombele(80-120m) = 180-220m