You missed out Emerson
Nice try but way too soon.
I was also on the fence, but to the quality players list I have to add Bentancur. I don't think he is that extremely brilliant as some suggest here. And not on Kane level. But if he recovers fully, there is potential.
So to revise my initial list -
young guns with lot of promise - Gil, Sarr, Spence, Udogie, Skippy, Kulusevski (+with some reservation White who seemed like a proper baller!)
proven quality - Kane, Romero, Bentancur
Players that can be used so much more efficiently - Bissouma, Richie, Son (based on this season and current form ofc)
Squad players who have smaller or bigger role going forward - Hjojberg, Davies
Questionmarks - Royal (consistency; though should be better in back 4), Perisic (age and pace; though adds lot of experience), Porro (getting up to speed to the league; depending on our formation).
So I got to 18 players.
That is quite a foundation already.
And it leaves out long list out of whom some might surprise us (and not all of them can be moved on at once) - Lloris, Forster, Dier, Sanchez, Sessegnon, Tanganga, Regulion, Winks, LoCelso, Ndombele, Rodon (10 players in total). Or we could get some money to fund new transfers.
I forgot first pick GK to list as well.
So when we'd have -
GK: new GK + Forster
CB: Romero, Davies, New CB1, New CB2 and most likely Dier (hopefully last resort option)
FB: Royal, Udogie, Spence, Porro, Perisic
CM: Bentancur, PEH, Sarr, Skipp, Bissouma, White
AM: Gil, Kulusevski, new AM
ST/RW/LW: Kane, Son, Richie, most likely another option from list of Danjuma, Parrott, Scarlett
EXACTLY 25 players btw!
So it would mean just 4 players (that have to be ALL top quality; so we are talking 200 mil outlay) - it does not seem unrealistic at all actually. Young and raw team, but loads of potential.