I'm assuming we'll sign Siqueira for 10M and Draxler for 30M to close the mercato, plus selling Llorente for around 10M and loaning Isla out for peanuts. Rugani, Gabbiadini, Sturaro operations made last season.
It ends with:
Players OUT:
Storari (free)
Ogbonna (11M)
Sorensen (1.5M)
De Ceglie (free loan)
Isla loan (1M)
Romulo (loan end)
Pirlo (free)
Marrone (loan)
Vidal (40M)
Pepe (free)
Tevez (exchange for player options + Vadala loan)
Berardi 1/2 (10M)
Llorente (10M)
Matri (loan end)
TOTAL MONEY RECEIVED: 73.5M
Players IN:
Neto (free)
Rugani (loan end)
Siqueira (10M)
Khedira (free)
Pereyra (14M)
Draxler (30M)
Dybala (40M)
Mandzukic (21M)
Zaza (18M)
TOTAL SIGNING FEES: 133M
TOTAL MONEY SPENT ON MERCATO: around 60M
So having spent 60M, we are definitely one of the teams that spended most in the world again.
Squad replacements and additions:
Storari >>> Neto
Ogbonna >>> Rugani
Siqueira >>> squad addition
Pirlo >>> Khedira
Vidal >>> Draxler
Tevez >>> Dybala
Llorente >>> Mandzukic
Matri >>> Zaza
All in all, 60M were spent. Squad is much younger, has one more useful piece than last year, general depth is much much better. Dybala is a good replacement for Tevez, even though a gamble (but a fairly safe one). Draxler the biggest gamble, his performance and adaptation will be season/future defining, in view of Vidal's loss.
My biggest criticism is spending 18M on Zaza, who will be a 4th or 5th striker, instead of using it on a better LB or on a world class AM. But in general it's some sort of revolution and a good mercato.
Expected starting team:
Buffon - Licht, Bonucci, Chiellini, Evra - Marchisio, Khedira, Pogba - Draxler/Dybala - Morata, Mandzukic
bench: Neto - Caceres, Barzagli, Rugani, Siqueira - Sturaro, Asamoah, Pereyra - Draxler/Dybala - Zaza, Coman (+ Padoin)
Bench looks amazing.
I see a few starting positions to be fought over:
LB - Evra x Siqueira
CM - Khedira x Pereyra x Asamoah
AM - Dybala x Draxler
Forward - Mandzukic x Dybala/Draxler
Looks exciting, even though it's yet to be seen if Dybala and Draxler can be considered suitable for AM and if Draxler will succeed - he has a lot of yellow flags pointing a considerable risk of flopping.
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To end the season I'd like to see the following team:
Buffon - Licht, Bonucci, Chiellini, Siqueira - Marchisio, Pereyra, Pogba - Dybala, Draxler, Morata