The reality is that this will be our model moving forward. Even if we were in Europe we don't have a the commercial revenue to compete with other teams in this league. We can only do so if we sell a top player every couple of seasons - even Chelsea has that kind of model (although based on volume) with their turnover assisted with quite a few sales. Richarlison will go this summer and anything above 18 million or so will be an accounting profit. At the moment difficult to see DCL going as he hasn't played and his value may be a little down. If he were to go then I suspect that his transfer fee would be pure accounting profit. It would provide quite a lot of room for incomings.
If you wanted to be glass half full in terms of the Defence you can see a plan. There are some young guys who can develop over the next few years and provide stability. If, and it is a big if, Branthwaite, Patterson, Mykolenko and Godfrey fulfil their potential it is a sold looking Defence. Unless there is a huge bid I don't see the purpose in selling Pickford and he is still relatively young in goalkeeping terms. That Defence at least in theory can play a high line.
Gray and Gordon you can see being with the club for a number of years. No guarantees but if Gray continues with his present form then given his experience at Leicester and Germany he may think that he is best stayed put. Gordon as a local lad may want to stay unless again his head is turned.
The theory is sell 2-3 each year one of which for a fat fee and buy 2-3. Possibly two as upgrades to those being sold and one as the sacrifical big money sale for the future.
This should have been the model when Koeman was in charge. You could see elements of it with Pickford, Vlasic and Lookman. The difficulty is the purported interference from Bill and Moshiri - wanting moneyball success.
The key issue for me in the summer is if we can keep DCL. Like to keep Richy who is the better player but DCL's goals have been difficult to replace.