For the first time in a long time, we can focus spending on a few key areas rather than having to replace the whole team. We will have the usual £6mill plus to spend from season tickets (plus probably more from the euro run assuming that’s not been spent already). And most losses from the first team other than Kent should create enough profit to make a decent stab at replacing themselves.
I’d view key areas as being:
1) replacing Morelos and Tav if they leave. Defoe has done well but may not be here himself and, even if he is, it’s unlikely that he will be able to start every game.
2) box to box attacking mid. Our recent formation change has massively shored up our midfield. But I still think it is the area where a significant upgrade is most possible and most likely to upgrade the whole team. The question as the OP identifies is who does the new player replace. I think Kamara is a mainstay. Davis seems to have found his form again and will be hard to get an upgrade on at our level of spending. Arfield has come onto a strong game. Jack is probably the weakest component of our midfield at present and so the first to consider losing his place. No matter how much we like players, buying new starters requires current players to drop.
3) Defender to challenge Goldson and Katic. I think that partnership is good enough to continue and should be a mainstay for years to come. But it could be improved. If the right player is available then they could go into the first team. But we need at least one credible backup starter. And a second available player.
4) winger to replace Kent assuming we don’t get him back. We have a lot of wingers on the books. More now with Jones and Hastie. But i’m not sure any are at Kent’s level or his versatility. Need to see what the management team think of the new additions but this could easily be an area needing significant spending.
5) left back. Still have to hope Barisic comes through but it is clearly an area where we don’t have an identified starter at present.