For me....
Permanent departures:
Nyland: We need better competition for Krul
Aarons: I think we're going to need to fund transfers, his stock is high and RB is probably an easier position to sign replacements. Would be a shame to see him go, but think it would be a net gain.
Zimmerman: At 28 he shouldn't be done, but doesn't seem to be the same player he was pre-injury. Wouldn't be against him staying as 4th choice.
Stiepermann: Illness wrecked his season, but he wasn't convincing in the Prem, leading to the club moving for Duda instead of playing him. I don't think he's going to be a major figure next season, and I'm not sure we'd want to be reliant on him in a future championship season either.
Hernandez: Similar assessment to Stiepermann really, I'm not sure I see him playing a major role in a future Prem or Championship season.
Those last three in particular seem like big characters in the dressing room, so important to replace them well!
Also departing would be those out of the picture: Drmic, Leitner, Trybull, Heise, Thompson, Klose. Trybull the only one who perhaps could come back into the fold if we're desperate for DM cover.
Loan out:
Omobamidele or Famewo - Hard to tell who is better, give them both pre-season to claim a 4th/5th CB role in the squad, loan the other to the Championship.
McCallum - Think he needs to play in a more possession based system, either upper Championship or abroad.
Sitti - Needs game time to figure out where he fits.
Adshead - Started strongly at Telstar but seems to have faded? Not ready for the squad it seems.
Martin - Needs game time for him to develop, don't think he'll get it here. Championship or top end League One loan.
Placheta - Just don't see him being ready for the Prem, needs to develop some composure in the Championship.
Sinani - Perhaps needs to play in English football somewhere? Cambridge?
Soto - Similar assessment
Idah - Needs to lead the line somewhere, don't think he's ready to challenge Pukki for a start, which is what we really need next season.
Incoming:
GK: Someone to challenge Krul and not put up too much fuss if not playing. Happy with Krul as #1.
RB: Right-sided Giannoulis, sign someone for £5-8m and use the rest of the Aarons money to improve elsewhere:
CB: One if not two signings. Would be interested in Phillips or Rhys Williams from Liverpool, who will surely be looking for moves when Van Dijk, Matip and Gomez regain fitness.
LB: Backup signing, wouldn't mind someone with a more Drury-like mentality of defence-first, to offer an alternative option in tough games or against strong wingers.
DM: Skipp + 1 ideally, but looks like we need two signings. Such a crucial position for a team like us. Maybe Sorensen can be the player we need, but I wish we'd had a chance to see it.
CM: I'm not sure I can see McLean or Rupp stepping up to be a mid-Prem midfielder. Happy to be proven wrong, but would like an extra body.
AM: I'm pretty happy with the partnership Cantwell, Dowell and Buendia are building, but we're thin on the group behind that. We definitely need a player who can challenge for a start, or step in if injuries strike. If Hernandes, Placheta and Martin do all leave in some fashion, we'd probably want another signing here too, but not necessarily a frontline option. Harvey Elliott on loan maybe? Looked great in the Championship and will want a Prem loan.
ST: Another Pukki-like striker, to share the load and cover injuries. Hugill is too different, and if Idah is the player we hope he is then he needs to be out proving it. Liam Delap or Cole Parmer from Man City perhaps a cheap option?
So that's:
11 players sold
9 player leaving on loan
10 in?
Probably 9/11 of the first choice XI this season maintain their starting roles for the first game of next season, but with the bench significantly upgraded to the point Farke has real selection headaches as the season progresses.