If it were up to me, I would bring in Berardi and Immobile and forget about Osvaldo. I would keep Vucinic and offload Quagliarella and Giovinco. I would then "seek" to bring in both Coentrao and Cuadrado (one is a good left back and wing back), the other can play anywhere on the right flank (including attack) and can also be useful on the left.
If we play 352 again next season we have Lichsteiner, Cuadrado, Coentrao and Asamoah as wing back options - a lot more depth than this season.
If we play with 4 at the back, Coentrao would be our first choice left back and Cuadrado would be our attacking right sided player - Berardi would be his deputy in that role.
The cost would not be horrendous because Cuadrado and Coentrao would cost us 30-35m in total. I reckon we could get around 25m by selling half of Sorensen, De Ceglie, Isla (our half), Giovinco and Quagliarella. So it would be a relatively low cost mercato.
3-5-2: Buffon, Barzagli, Bonucci, Chiellini, Lichsteiner / Cuadrado, Vidal, Pirlo, Pogba, Coentrao / Asamoah, Tevez / Vucinic, Llorente / Immobile / Berardi.
-----------------------------Buffon/---------------------------
-----------------------------Storari---------------------------
----------------Barzagli/----Bonucci/----Chiellini/---------------
----------------Caceres----Ogbonna-----Peluso----------------
Lichsteiner/-----Vidal/-----Pirlo/-------Pogba/--------Coentrao/
Cuadrado------F Rossi?----Marchisio----(Asamoah)----Asamoah
-----------------------------------------------------(Cuadrado)
------------------Llorente/----------Tevez/------------------
------------------Immobile----------Vucinic------------------
-------------------Berardi-----------------------------------
4-3-3: Buffon, Lichsteiner, Barzagli, Chiellini, Coentrao, Vidal, Pirlo, Pogba, Cuadrado / Berardi, Llorente / Immobile, Tevez / Vucinic
-----------------------Buffon/---------------------
-----------------------Storari----------------------
Lichsteiner/-----Barzagli/-----Chiellini/-----Coentrao/
Caceres--------Bonucci------Ogbonna------Peluso--
--------Vidal/----------Pirlo/---------Pogba/-------
-------F. Rossi?------Marchisio-------Asamoah------
----Cuadrado/-------Llorente/---------Tevez/-------
-----Berardi---------Immobile---------Vucinic-------
---------------------(Tevez)-----------------------
- - - Updated - - -
Also if there is no Pirlo, we could revert to a 4231:
---------------------Buffon-------------------
Lichsteiner-----Barzagli----Chiellini----Coentrao
----------------Vidal------Pogba-------------
------Cuadrado------Tevez-------Vucinic-----
--------------------Llorente-----------------