I think we need to be realistic.
1. De Zerbi was always going to gut the squad
2. It's still Tottenham
3. Amazing how brick players that were not good enough for results.
I do agree with De Zerbi that we probably have 10-12 good players. The rest need to be sold or sent on loan. But this needs to be a 2-3 season process. For me, the below players should be staying next season
Kinsky
Porro
Spence
Udogie
Danso
VDV
Vuskovic
Palinha
Bentancur
Gray
Bergvall
Madders
Simons
Odobert
Tel
Kulu
Kudus
That means we can prioritise 3 key signings - LW, RW and a striker - drop £60-80m each on them. If we try to sign more we will downgrade target player and end up with more Gallagher's, Solankes, Richys etc. We have some good young players so let's get some established pros in to teach the players.
Next summer, we replace the players that didn't push on that we kept.
This will likely tinkle RDZ off so we also need to line up a potential replacement for him in a years time. We need to have at least 4 or 5 names with the same philosophy so we never end up witha Frank again.
Think you need to break it up
Released/out of contract - Davies, Bissouma, RKM
To sell - Dragusin, Sarr, Richi (1 year left on contract, older and on paper Solanke is more a RDZ striker), Vic (Italy agreed?), Romero (think he will push for it)
That's already 8 changes, and leaves
Will still be injured during 1st half of next season - Odobert, Xavi
Remaining squad - Kinsky, Udogie, VDV, Danso, Spence, Porro, Bentancur, Palhinha (seems RDZ wants him), Gallagher, Gray, Bergvall, Maddison, Tel, Deki, Kudus, Solanke
That is a squad of 18 already with no Europe
You then have
To evaluate - Vuskovic, Moore, Lankshear, Phillips, Takai, Yang, Scarlett, Devine, Williams- Barnett
For me, Vuskovic is only one we should be considering for immediate 1st team integration, Lankshear and Moore could be half season cover depending on how light we want to keep squad.
Smart thing to do
- Keep squad light, focus on quality incoming, continue to correct HG problems (would allow a "bigger" squad when we return to Europe)
Have to buy
CF - Richi replacement, need a consistent goalscorer, my profile would be someone with pace (we have a hold up man in Solanke), if they can play off RW would give us more options and them more chances of playing. Think we might have to go to Europe to find the player. One of two positions we need to be willing to spend club record fee on.
GK - Vic replacement to battle Kinsky for #1, would be really good to go HG here, Trafford?
CM- Technical player, can help us both control the game and get the ball forward, expect to play alongside Bentancur most days. Second position to spend cash on.
Those 3 would push the squad to 21 players already.
Highly recommended
RW - neither Kudus or Deki are ready now (hopefully RDZ has a date), neither will have played competitive football in >6 months, seems risky to have no other option
LW - Odobert & Xavi out till 2nd half of season, if we sell Richi we become very light here with only Tel. Moore could be used as cover until Odobert back. A Perisic type signing would be ideal,
That would push squad up to 23 with everyone fit. It's the reason I don't see us buying more than 5 first team players in any scenario.
Hopefully he hasn’t got a too-good-to-turn-down release clause for them to trigger 
