Strap on your conspiracy helmets; I believe I have cracked the Brazzo Masterplan for this summer window.
Disclaimer, this is a lengthy, very speculatory fanpost that is more than likely massively fictional to what happens in reality. Brace yourself.
Step #1: The Coman Sale
Of the five players entering big contract negotiations (Kimmich, Goretzka, Gnabry, Sule, Coman), the first four will receive extensions. The release of the three veterans in the squad (Alaba, Boateng, Martinez) frees up the wages to make this possible.
Extensions: Kimmich (+Alaba's wages), Goretzka (+Boateng's wages), Gnabry (+Coman's wages), Sule (+Martinez's wages)
But Coman will be the big fish sold this summer window. Why? Because he covers the acquisitions of Upamecano and Nagelsmann. A 70m Coman sale covers Upamecano's 43m purchase and Nagelsmann's rumored 25m arrival, aiding Bayern's bottom line of looking to turn a profit each successive season. A foreshadowing of Nagelsmann's tactical preference for the 3421 formation, Coman's potentially exorbitant wage demands and knack for staying wide to stretch the pitch exempt him as a preferred Nagelsmann inverted winger, which is more capably filled by the likes of Muller, Sane, Gnabry and Musiala. A luxury asset, Coman's future lies elsewhere.
Step #2: The Fire Sale
In recognition of the financial ramifications and uncertainty of the COVID pandemic, Brazzo elects to condense Bayern's overall roster. Identifying the players necessary for the 2020s decade-long domination, he subsequently holds a fire sale to offload the numerous no-future assets Bayern currently holds at substantially reduced rates. These players include, but are not limited to:
Tolisso (15m), Zirkzee (5m), Sarr (5m), Cuisance (5m), Fein (5m), Mai (5m), Arp (2m), Hoffmann (2m), Fruchtl (2m), Dajaku (2m), Singh (1m), Batista Meier (1m), etc.
(Ok a few of these players, namely Mai, might stay but this is my out-there opinion)
For just these players mentioned, that gives Bayern roughly 50m to work with this summer for transfers. Keep in mind that Brazzo already has his initial expenditures covered with the Coman sale. Though he may have considered digging into Bayern's infamous treasure chest for funding, the losses garnered by the pandemic mean that he refuses to, instead opting for creativity to get Bayern where they need to be for Nagelsmann and still maintaining Bayern's financial bottom line.
Step #3: Finalizing the 23-Man Roster
To condense Bayern's wages yet still remain fiercely competitive, Brazzo opts to cultivate a 23-Man S.W.A.T. team of players for Bayern's immediate and future needs. This is how said roster will pan out for Nagelsmann's debut season:
1 Neuer (C), 35 Nubel, 34 Schneller
7 Gnabry, (RB Needed: Not sure who, but would like a promising backup in the 20m range)
4 Sule, 3 Upamecano, 21 Hernandez, 5 Pavard, 28 C. Richards
19 Davies, 27 O. Richards
6 Kimmich, 8 Goretzka, 23 Nianzou, 22 Roca, 31 Rhein
25 Muller, 11 Musiala
10 Sane, (LF Needed: 14 Perisic)
9 Lewandowski, 13 Choupo-Moting
Based on this finalized, 23-Man roster, I've identified 2 areas of investment needed for next season: a backup RWB/RB/CB type player and a 4th choice winger for the inverted forward position. You may have also noticed some speculatory position decisions from me:
Nubel remains backup GK, at least for this season. Bayern have indicated they don't intend to buy a new backup and Nubel is told to "kick rocks, you signed the deal."
Nianzou is converted into 3rd choice CM, though he can also play CB if needed. His potential is mesmerizing; if properly converted, he reminds me of a young Patrick Vieira.
Gnabry is, on paper, our starting RWB to fill Nagelsmann's 3421. In actuality, he is given basically free roam down the right channel, effectively pushing forward consistently to still instill Bayern's famous 4231. Gnabry has played in this position before, is familiar with how Nagelsmann employs it and accepts the challenge as a shadow RWB.
With this roster, Nagelsmann is able to effectively utilize either a 3421 or 4231 when called for. This is how it would look.
Starting XI: 3421
Sule, Upamecano, Hernandez
Gnabry, Kimmich, Goretzka, Davies
Muller, Lewandowski, Sane
Backup XI: 4231
(New 20m RB), Pavard, C. Richards, O. Richards
Musiala, Rhein, Perisic
Of course there is plenty of flexibility with this roster, and Nagelsmann may be inclined to play it like Flick and utilize a core group of 13 or so players for his rotation. But this shaping of the roster enables him to have the personnel needed to play differing formations based on his opponents, while still have excellent depth at every position.
With the 50m raised from his summer fire sale, Brazzo elects to bring in the proven, reliable veteran presence of Perisic from financially strapped Inter Milan for a little less than 10m. This bolsters the depth of the inverted wingers and brings in dependability as a 4th choice option behind the Raumdeuter and the likes of Sane and Musiala, who both have world-class campaigns. For backup RWB/RB, Brazzo gets it right with his shadow team and identifies a 20m youngster with a high ceiling. Ideally I'd like someone in the Emerson Royal mold, extremely versatile as a RWB/RB/CB hybrid-style player; hopefully there's a gem out there that the board can bring in. These expenditures come out to slightly less than 30m total, leaving the board with 20m or so to recuperate towards the losses accumulated from the pandemic.
This is Brazzo's Masterplan: developing a world-beating 23-Man roster, with tantalizing room to develop and all orchestrated within the financial constraints Bayern faces to still meet their financial bottom line. Extremely pragmatic strategizing given the current financial climate. It's Bayern's strategy this summer... or they more than likely decide to do something completely different and I'm just a moron with a keyboard.