Goalkeepers: Neto, MATS (I don't think mats is elite enough, I just don't know who to target and other issues are way worse), neto is a decent backup and he won't fetch a good fee anyway.
Right backs: Dest, Sell Roberto or let leave for free (10m a year wage)!, sign Klostermann (can play right back in a defensive manner and also as CB)
Left backs: Don't know enough about left backs in the world
Centre back: Sell Lenglet, Keep Araujo, see how Migueza develops, sign: Garcia for free on low wages for backup, sign Upamecano.
central mid: Keep de jong, let busquets leave, let pjanic leave, sign gravenberch/bellingham/camavinga. See if puig develops, sell Alena.
Attacking mid: Sell coutinho, keep pedri
forwards: allow messi to leave, sell griezmann, keep braithwaite until obvious backup is found, sign Haaland. Keep fati, dembele. If koeman stays sign depay on free with low wages so getting rid is an option.
Transfer policy: Under no circumstances do we sign someone for 100m+, under no circumstances do we sign someone who has had one breakout season. Sign players with leadership and work ethic traits that match their technical abilities e.g. Grealish. When a player hits 30 they should only ever have 2 years remaining on their contract.