If I were looking at it as a Sporting Director, rather than a manager, I would sell/release the following....
David de Gea
Has improved this season in some respects as he seems to have cut-out the ridiculous mistakes he was making for the bulk of Ole's tenure. That being said, he's still not a 'modern' GK and I believe he puts a huge amount of pressure on the backline because they know he won't sweep, they know he won't come for crosses and he doesn't want the ball at his feet. The fact he has had a decent season on the shot-stopping front might mean we could tempt someone to take him off our hands. He is entering the last year of his deal and is on a ridiculous wage so even though he can offer something on the pitch, personally I'd be quite happy to just go with Dean Henderson for a season, whilst we look for a long-term #1, all things considered.
I wouldn't sign a replacement, we're going with Henderson for a season.
Eric Bailly
Just too injury prone. It's pointless saying 'if' he were fit...because he never is.
Phil Jones
See above
Axel Tuanzebe
A classic example of a player we should have sold when his stock was relatively high (after his season on loan at Villa in the Championship). We could have probably gotten £20m with a £35m buy-back clause, which is really the approach we should be taking with any fair/middling youngsters we produce via the Academy. It's better for everybody in the long-run, because these lads won't ever fulfil their potential constantly going on random loans and/or playing 10 games a season.
I would promote Menghi as the 4th choice to support Varane, Maguire and Lindelof. I wouldn't prioritise a CB this season, but would be using the time to Scout CBs for next Summer.
Diogo Dalot
Not very good. We criticise AWB for his supposed lack of threat going forward, but Dalot has something like 5 career assists and for my money, offers nothing at all offensively or defensively. At least with AWB, you get a solid defender who is quite happy to go man-for-man on a wide-forward. Again, I'm not claiming AWB is some sort of world-class full-back, but I just think he offers something, as opposed to Dalot who offers nothing at all.
I wouldn't prioritise signing a replacement, I would probably just go with Ethan Laird/Brandon Williams as cover, simply because other areas are more pressing.
Nemanja Matic
Going
Paul Pogba
Symbolic of everything wrong with the 'Woodward era'.
I would be desperately looking for reinforcements in CM, this would be my priority area. I'd throw everything at Rice and also try to get Phillips from Leeds. Not convinced by Rueben Neves or John McGinn so would avoid those two. I don't watch a great deal of European football, but I would hope that the club have decent dossiers on a few CMs playing abroad. In my opinion, we need two, plus I would bring back James Garner from Forest. The plan would be keep Fred and McTominay for one more season, whilst hopefully marginalising them as better replacements come in.
Juan Mata
Why is he still here?
Jesse Lingard
Should have been sold last Summer.
Donny van der Beek
I haven't seen a shred of evidence, either in his time at United or Everton, that this lad has what it takes to play for a top four Premier League club. People will point to a lack of choices, but if you can't oust McTominay and Fred from the team under two/three managers (if you count Carrick) then it doesn't say much for your ability/performances in training. Has done nothing of note at Everton.
I wouldn't bother bringing in a new AM this season, I'd use Fernandes, Mejbri and also Sancho in this role.
Pellistri & Amad
Not without talent and ability but I'm not convinced either have what it takes to be elite PL footballers. I'd be looking to take £15/20m for each and insert a £40m buy-back clause, meaning if they do achieve thier potential elsewhere we have the option to bring them back for a reasonable fee. Again, I believe young players have to be playing regularly to hit their ceiling, random loans and 10 appearances a season kill their potential.
Marcus Rashford
I have been a long-time critic of Rashford, the lad just isn't very good. Posted decent numbers one season, which coincided with his only season as our designated penalty-taker. Numbers aside, his all-round game has always been weak. His touch, passing, heading, hold-up play, control and vision are not what is required in a top-level Premier League footballer. On a different trajectory, could easily have ended up playing as a good Championship player/lower-level Premier League player.
Anthony Martial
Opposite of Rashford really, it's a case of 'what could have been'. Massive talent but I feel everything came too easy for him at a young age and he hasn't had to fight or knuckle-down for the first 21 years of his career.
Cavani & Ronaldo
Both on too much money and are not the future of the club, so just move them on. Love Ronaldo, he's done his job for a season but we need to stop living in the past.
This means I definitely need at least one, if not two forwards. I do believe that rightly or wrongly, Greenwood will end-up playing for us again at some point. However, we can't count on that, so I'd like a good attacking winger, perhaps someone like Pedro Neto from Wolves and a really hard-working, powerful CF.