Its important to know the Sandro situation FIRST if I was management. In other words, does Sandro really want to leave or not? - better to know this early on to avoid panic buys at the close of the window. If the answer is YES, then we may want to think about how best to spend that money. It may not be wise to invest too much on another left back who is not as good as Sandro. The only ones that are on the same level are Marcelo & Alaba and they would be impossible to get. Therefore, its better to invest in a young LB talent who could be as good or better than Sandro long term. We already own Spinazzola so that may be the option to take.
In other words, maybe we need to upgrade the attacking flanks. Cuadrado is a very good player at times but he is not world class and consistent like Sandro is in his position. Bernadeschi is Italian and all and has promise but perhaps the strategy should be to aim even higher if we sell Sandro and get someone with a Di Maria type profile who can really make a difference in big games. If we KEEP Sandro, then I am more than fine with Bernadeschi.
Keep in mind though that last season after switching to a 4231, we only had 5 forwards (Cuads, Dybala, Mandzu, Pjaca, and Higs) for 4 positions. Later Alves was re-invented as an attacking right winder towards the end of the season - though this may not have happened if Pjaca didn't get injured. Meanwhile all of a sudden we had 6-7 players for the mid 2.
So, the way I see it - Marchisio, Pjanic and Khedira and Bentancur (who is joining) are the only ones that should be certain of staying while Lemina, Sturaro, Rincon and Asamoah could mostly or even all leave. My guess is we can effectively get rid of 3 of them and bring in a quality upgrade. Rincon, Lemina and Sturaro should collectively get us around 35m+ in fees.
There were many lessons from the CL final match. But one shone through very well - we had nothing on the bench to bring on against Real Madrid after going behind aside from Cuadrado. Its the attacking part of the team that needs improvement.