The way I see it, we aren't gonna fix all our issues in 1 window. Priority may be dictated by certain plays leaving but based on players we know/assume are staying I would focus our transfer priority on ST & LB. After that it depends on outgoings and the cost of deals in the summer.....
ST - We 100% need to find a legit ST that fits the scheme and has better finishing. Ideally they would be starting caliber but we could get away with someone that is a bit raw that can rotate with Jesus. I don't think Osimhen is the answer. He may fit but he has never been asked to do the things that Jesus does and it will cost us 130m euros to find out. I would look at Alexander Isak, Victor Boniface or Joshua Zirkzee. All 3 should be under 100m, fit our age profile, have always played a style similar to Jesus and have typically outperformed their xG throughout their careers.
LB - We need an actual left-footed LB that can play a more versatile game. OZ is a CM playing LB. Kiwior is a CB playing LB. KT is a pure hug the sidelines LB. We need someone that can play both inverted & overlap with the wing without being a defensive liability. Timber may end up being our starter there assuming he recovers well so we may be able to focus on a young (cheap) backup.
GK - Rams is likely out. Who do we get as backup?
CB - If Kiwior demands to leave we need a backup CB. Do we go with a starting quality option and actually rotate (could be expensive) or go with another bargain option and hope he (a) sticks around longer and (b) has more trust from Arteta. I've seen 2 links in the past few months... Goncalo Inacio (left-footed) and Ousmane Diomande (right-footed). Both are younger and theoretically better than Kiwior. Inacio may be able to play as a defensive LB but generally both strike me as more pure CBs.
DM - Do we lose/sell both Partey & Jorge this summer? If so, who do we bring in? We are heavily linked to Martin Zubimendi but he seems very reluctant to leave Sociedad and if he does it is gonna cost 60m euro (release clause). Who is the backup plan if he refuses to leave?
CM - I assume we aren't gonna move Havertz. If that is the the case, I think he needs to spend more time rotating with MO so (a) he can play more advanced and (b) MO can get some rest occasionally. If we get Zubimendi (or someone equivalent) and a LB that could open up Rice & OZ opportunity on the left. Think OZ playing at L8 helps open up Little Gabi because OZ is far more inclined to overlap and is more prone to look for the assist rather than the goal.
W - If we find a legit ST, Jesus would be available to rotate at W. While that doesn't give us a left-footed option, Jesus is very experienced playing on the right.
***** Summary *****
Absolute need to improve quality of depth at ST & LB
May need to add GK, CB, DM, CM and/or W depending on outgoing players
Don't necessarily need to sign starters at any position but need better fit/quality than what we have there now