Morata would be a perfect upgrade on Higuain. He would easily score a similar amount or more goals. He is not as lethal a finisher as Higuain, but he is superb in the air, can make runs behind the defence, dribble his man and he has a good drive. + he knows us perfectly well.
If we can somehow manage to sell Higuain for a decent amount (40-60ish) and get Morata:
-------------- Morata
Costa ----------------Dybala
----------- CM1 --- CM2 --- Cuadrado
Sandro --- CB1 --- CB2 --- Howedes
---------------- Woj
Bentancur, Pjanic, Can + a murderer to fight for the 2 CM spots. I will expect Bentancur to overtake Pjanic in that race very soon, if not they are going to play together.
For CBs we got Benatia/Chiellini/Caldara as potential starters, I consider Rugani as a lost hope, Barzagli/Howedes as backup. I would prefer a new CB who can play football.
Howedes could take the RB and provide stability and brains to support Cuadrado who has a role to be everywhere on that side and also support the midfield. Bernardeschi can rotate with Costa, Dybala and Cuadrado. Kean and Pjaca in the mix too.