Think about this:
The board realised we're ridiculously dominant in Serie A, but also that our squad which reached the Champions League final was on the older side. They see that CL final as the end of the cycle which started with Conte.
We get rid of Tevez (31), Pirlo (36), Vidal (28) and probably Llorente (30).
We bring in Dybala (21), Zaza (24), Rugani (20), Sturaro (22), Neto (25) [as well as possibly Draxler (21) and Vrsaljko (23)] and also get Mandzukic (29) and Khedira (28) so we're not losing all our experience.
Now, imagine that the board has reasoned we can retain Serie A this season without the players mentioned, and reach the CL quarter-finals (our stated aim).
Then consider that they're probably expecting these players to develop with us, as well as bringing Berardi back. Kinda seems like it's not haphazard, huh?
The best time to revolutionise the squad is from a position of strength. One step back, three forward.
Look at what happened to Inter after 2010. Imagine the meltdown if they sold Lucio, Sneijder, Milito and Eto'o that summer? But if they had, and invested sensibly, they probably wouldn't have been 8th last season...