I prefer the Atalanta sporting director Toni D'Amico. In his first year with Atalanta in 2022, he concluded 71 incoming and 74 outgoing, this is when there are still no loan restriction rules, this alone showed that he can conclude so much deals (more of them should be loans, because how they work those years like a farm club)
he net ~30m in his first year of transfer (71 incoming , 74 outgoing) Farm clubs
~75m positive in 2nd year (42 incoming, 45 outgoing) sorted out unneeded players
~12m positive in 3rd year (24 incoming, 26 outgoing) recycle + regeneration
His top signing this year, he got De Ketalaare on obligation (pretty cheap) and he starting to produce great result, saw him at Milan, great prospect but he really need those pressure release that he got at Atalanta. Retegui, top scorer far beyond other players(7 goals diff to 2nd place). Bellanova for RWB. I actually analyzed their team at the start of season and see that their RWB Zappacosta getting old, and that they should buy Bellanova(the most click Italian) to recycle that position, and basically that happen this season. Now he is starting become a permanent for Italy spot