I do agree that the transfer strategy has to be spot on based on the current financial situation.
If you look at the first team squad on the official website, the following need to go:
Ange's squad - Whiteman, Forster, Davies, Reggie, Biss, Werner, Richi.
Loanees - Hojbjerg, Gil, Solomon, Veliz,
Obviously some will walk at the end of contract but some will dictate a decent fee. Perhaps we could scrape to £50m or so on player sales. That will cover Tel, and then we need to pay for Cardoso. I wouldn't be surprised if we top up with some young player sales like Keeley and Phillips. We should expect the wages to go down even further.
I genuinely don't know how we will afford a major signing like Dibling even though he's what is needed.