FFP wise, there is logic to go for free transfers of veterans and move players similarly who came at a low cost (Andreas, Araujo, Eric & Iñigo)
However, of all the positions of priority to reinforce, this is an odd one unless club really has no interest in continuing with Araujo. Especially since Jules is a natural central defender to begin with
FB, DM, LW & FW are the main areas to reinforce - not CB, for me
As for Tah, very well rated defender and clear Flick prioritizes him but even watching Germany in Euro 2024, I thought Tah was the weakest link in defense vs La Roja - of course in terms of aerial duels, the 1.95m German would be a ball winner in the back line
An odd priority IMHO