I like Upamecano, but I guess he will leave as him and Kim are to mistake prone and you can't afford to sell Kim after just one season.

Then I guess we are still looking for a proper DM so that Kimmich can go back into midfield and Stanisic can start at rb with mazraoui as alternative. Therefore Goretzka will most likely leave as there is no more space in that midfield and with him being in his late 20s it would be the perfect moment for him to start something new. And then Boey will need to be loaned out as Mazraoui and Stanisic are both clearly better right now.

Davies will still most likely leave for Real and reports suggest that Bayern will buy Theo Hernandez as replacement. A clear upgrade imo.

I assume that Tel will get more game time next season as he is super talented and a fan favourite, but as there is no way of getting ahead of Kane he will most likely be a winger most of the time. So I guess Gnabry will be sold as him and Coman are also very injury prone but Coman usually gives the team more when fit.
So the back ups for the winger Sane and Coman will be Musiala first (Müller in the middle then, and with the right opponent opportunities for Zvonarek) and then Tel, Zaragoza and the new kid. But a new and more experienced winger could be bought as well as Coman most likely won't be fit the whole season.

All in all I like this possible team and with the right manager (obviously by far the biggest problem..) we could get back to winning ways.


-------
Prices:

In:
Araujo (90 Mio)
Theo (70 Mio)
Zubimendi (60 Mio)
--> - 220

Out:
Upamecano (40 Mio)
Davies (60 Mio)
Goretzka (40 Mio)
Tilmann (12 Mio / WHY!?)
Gnabry (30 Mio)
Krätzig, Boey, Wanner (Loan)
--> + 182 Mio

=> -38 Mio


------------
My rating:
Neuer 88/89
Stani 79/80
Araujo 85
de Ligt 84/85
Theo 85
Zubi 83 (?)
Kimmi 87 (best positions: cm, rb, dm)
Coman 84/85
Musiala 86/87
Sane 85/86
Kane 91

Ulle 75
Mazra 81/82
Kim 82/83
Dier 79/80
Guerreiro 82/83
Pavlo 74
Laimer 83
Zarra 74 (?)
Iran 69 (?)
Müller 84
Tel 78