Lukaku sale proceeds will have to be factored in to the whole rebuild cost, over the next 1-2 years.
If 70-80% of the squad needs replacing, £100m won't get us far. If we have it at all. We would need double that over 2 1/2 - 3 years to make a splash.
We will have to try to get fees, decent or not, for the majority of the outgoings.
If £30m gets you nothing particularly above average, we won't have scope to be spending hugely more than that on a single player, not that we would likely attract such anyway.
I would like a focus on youth, and players under 25 if we are spending relatively big in single signings.
The rest will have to come through the U-23's, and looking for bargains/less expensive players in cheaper markets.
Whilst I think its important to have one eye on the age profile of the squad, its fine to take advantage and sign an older player, particularly if they are good technically. The sort that has fallen out of favour at a bigger club.
We will probably also need to keep using our loan quota, obviously wisely and to best effect. Particularly with an option to buy.
Considering Koeman is struggling to get an extra 10% from this squad, its Walsh that has the key role. His opinions and judgement are probably going to be the critical deciding factor as to whether we can compete at the top level again, or not.
That, and just how serious Moshiri is about providing the wherewithal for the level of overhaul needed.
There is no silver bullet here.