This is only my opinion, but as of right now, I'm very comfortable with Vic; Pedro - Cuti - Micky - Udo; Roddy- Sarr - Madders; Sonny...to start most games. I think we need a proper CF and a quality RW then our first 11 can really challenge for titles domestically & in Europe. I'd love for them two newbies to be English, which would make it 3 out of 11...better than just Mads.
In terms of backups, I'd like us to get better (and younger) than Frase to deputise for Vic. Emerson, Dragusin and Big Ben, I'm happy with...that said, if we could find an exciting HG prospect at RWB, I'd consider letting Royal go. Actually, keep Emerson and have him as our 4th or 5th CB option and still get a new RWB in. But the main priority at the back is a new LWB...I'd get rid of Reggy & Sess in a heartbeat and bring in proper comp for Udo. I'd love to bring KWP home, knowing he can play right or left, but don't think it's doable. Also like the look of that Iling Jr from Juve.
In the middle of the park, I'm losing Hojbjerg (thanks for the commitment) and GLC (Mr Unreliable). I'm keeping Biss, Skippy and Devine unless the kid goes out on one final loan. Think the Biss situation is an interesting one...for some reason I just don't see him at Spurs next season, not sure why. In which case, I'd look to bring in a CM who can win the ball back and also create, though not to Maddison's level. We know Mads is an injury risk and might still be too early for Alfie. Kulu can play centrally if need be and to he honest I think he fares better there than on the wing.
What will happen with Timo, we don't know, so might need someone to cover for Sonny...worried Solomon might not be that man after a near-full season out. Richy as a backup CF, that's plenty fine...but yeah 60 mil for a bench option. Same concern with Brennan to be fair.
So yeah in summary I'd say priorities are LWB, RW and CF. And it'd be nice to also bring in a new backup goalie and RWB. Depending on what happens with our injured players + loans (those coming back like Parrott and those going back like Werner) + outgoings, may also look to bring in a new CM and LW.