It perhaps doesn't need this level of thought to identify who should be sold and replaced, but for me a starting point in the analysis is to launch a Top of the Klopps (could also be Top of the Kops):
In my mind I split the outfield squad into two four groups, within an overall ranking of players 1-20.
The first group is our best players for whom there are no like for like replacements. As such they always play except in rare circumstances.
1. VVD - easily our most important player. The captain of the back 6 (including the midfield number 6). Can rarely, if ever be rested.
2=. Mane, Salah, Bobby. Our front three unit take the next three spots.
5. Robertson. Our best full back, great offensively and defensively, for whom there is no left footed like for like alternative.
Then we have the five who for me currently make up the rest of our best 11. The difference from those above, is that these players can be rested and those who'll appear in positions 11-15 can come into their slots without the level dropping too much, if at all.
6. Fabinho - our best midfielder.
7. Gini - our next best midfielder.
8. Hendo - some technical limitations but when fit and on form a quality player and captain.
9. Gomez - our best defender after VVD and Andy. His best position is centre back, but he's a better right back than TAA in my view.
10. Matip - we'll see how long it lasts, but for me he's really impressed since January and deserves his slot in our best defence.
The above outfield 10 is the side I'd start a CL final with, with Gomez at right back.
Then we have five players who are top quality and very close to those in the 6 - 10 positions. You'd field any of those in 11-15 against a top side.
11. Milner - the major concern is when father time will take his legs, but for now he's the first off the bench in either midfield or to cover full back and very rotatable, even against good sides.
12. Keita - becoming the player we hoped we had signed, will perhaps take Hendo's place in the best 11 soon.
13. Oxlade - top quality before his injury but still to prove he's the same after it. At the very least will be a top quality squad player.
14. TAA - drives me nuts at times with his sloppiness and slow thinking. Better offensively than defensively, needs to improve the latter.
15. Lovren - for all his brain farts he's a quality centre back.
Then we have players who for me lack something, wouldn't play that often, or would only play in emergencies.
16. Shaqiri - not quick enough to be an effective part of the front three, and not good enough to get picked ahead of any of the midfielders.
17. Origi - tall, works hard, good attitude, can score, but is not a viable regular rotation option for the front three.
18. Lallana - injury prone, has had his day, wouldn't play much when those in positions 6-15 are available.
19. Sturridge - he's done at our level.
20. Moreno - he never was our level in truth.
IMO there should be the following objectives in improving this squad for next season.
1. Ensure there are viable options to rotate and rest those in positions 1-5. If they play as much next season as this, we'll start to see injuries problems materialise.
2. Ensure the central defence has enough reliable depth, so we don't have the injury crisis we had December/February.
3. Have rotatable full back cover.
4. Improve the forward group so we can bring quality game changers off the bench and rotate the front three more.
5. Improve the quality of positions 16-20, by signing players for positions 1-15 and pushing players into positions 16-20 (like Milner).
Obviously we have to hope that nobody in positions 1-14 gets taken from us, but everyone in positions 15-20 could potentially be sold.
Sturridge and Moreno are gone for free (with £200k a week wages saved between them, £10m a year), and I'd definitely sell Lallana given his age, injury issues and that others are better in his department. We should get £20m for him.
I think Grujic could be a top midfielder in years to come, but if the club wants the money now we should get £35m. Clyne should fetch £15m. I'd also cash in on Origi £20m. Plus Ings has also been sold.
I'd consider selling Shaqiri if we need to, although for me he's the perfect 16-20 level player for what we paid. Plus Lovren if we're going for a centre back.
We really need four players, two attacking midfield come forwards and two defenders.
Personally I'd go in for De Ligt, who I believe would not only be rock solid alongside VVD, but also a viable rotation option for VVD in a way none of Gomez, Matip or Lovren are. Gomez would be the alternative for TAA at right back (along with Milner and Fabinho) and third best centre back.
Left back is a conundrum, Andy is so good, but we need a left footed alternative, or an ambidextrous one.
A quality creative 10 come forward, plus a quick wide forward come striker, would add the depth there.
TAA, VVD, De Ligt, Gomez, Matip, Robertson, new full back
Fab, Hendo, Gini, Milner, Keita, Oxlade, new attacking mid
Bobby, Mo, Mane, new forward, Shaqiri, Brewster
Moreno, Sturridge, Origi, Lallana, Lovren would go along with Clyne, Ings, Grujic (loan maybe).
Four quality players would be signed and one youngster promoted if they're deemed good enough to play PL as and when required.
