I think we will see a couple of surprising players on the block as sellable. Players most of us really, really like.
Of the others, I would personally sell Bissouma, Solanke, Dragusin, Souza, Romero (not because I want to - I think he'd be great under RDZ but I don't think he'll ever be reffed fairly in the Prem plus I think he might see this as the time to move on), Vicario, Min-Hyeok, Kota-Tai, obviously not pick up Muani's contract again in any way.
I'd be looking to keep - Kinsky, Palhinha, Madders, Gallagher, Bentancur, Sarr, Gray, Bergvall, VdV, Porro, Danso, Spence, Richy, Kudus, Tel
Players we cannot make decisions on due to injury - Xavi (I'd keep), Odobert (in the end release)
I think RDZ will make a couple of very surprising decisions, and I have a hunch that Bergy might be a player he just doesn't feel fits what he wants to dos!!! In fairness, we will probably need to lose one of Sarr, Grey, Palhinha.
I'd give Moore, Vuskovic and Lankshear another season on loan continuing their developments and with the hope that in 2027/28 we will be back in the CL and need them.
I'd look for fees for Donley, Devine and Philips as I don't think De Zerbi will ever give them the opportunities and I don't think they're top 6 players sadly, but I think all would command decent fees.
Finally, I do not think Deki can come back to be the same player from his injury. Would LOVE to be wrong, and base this view on absolutely no outside knowledge whatsoever...