Few muddled thoughts and points below
RB - Cancelo/Semedo is interesting because it's well reported Pep's chased Cancelo for a while so considering he paid £60m for him (Yes we got 30 back for Danilo but it was technically two separate deals on paper), I don't think he'll want to get rid of him so quickly - especially with Walker not getting any younger & his personal life might become a distraction a la Stones. Couto is far too inexperienced to be chucked in, I hope he goes to Leeds on loan & gets acclimatised with far less pressure on him.
CB - I wish a lot of people on here would stop saying we're moving to 3ATB - because Pep and City will never ever buy players just for ONE formation. Pep has always wanted a variety of formations available to him, the standard 4-3-3, the 3-5-2 with Mendy & both strikers, the 4-2-3-1 we've seen a lot this year and the 4-4-2 press that system morphs into during games. We need CBs. Imo, 2. A quality 3rd choice and a starting partner for Laporte. I see Garcia staying as 4th choice, maybe Stones or Tosin stay too as that backup but we need a quality player - my preference is Upamecano but a few here saying Ruben Dias, which is who I thought we'd get last summer - decent release clause too which Txiki always appreciates.
Other sales - Otamendi has to go. The fee doesn't matter really, it's very much a thanks for the memories but time to go. I think at least 2 of the LBs (Mendy, Zinny, Angelino) have to go. I'd prefer to keep Mendy and bring in a starter allowing Mendy to really work on his fitness and reshape his technique. Zinny isn't good enough at LB and likely isn't at CM/CAM either to play there otherwise he would've by now. Angelino is good and there's obviously a talent there but he's not quite our level imo, but hey if he wants to fight for his spot then I'm not against it provided there's a starter joining.
Aouar is a real dream signing to me, he's young, cheapish, and good on the ball. I think he and Foden can get enough minutes between them, especially with Phil becoming a bit of an attacking utility man playing wide, CAM, LCM. Gundo should move to 6 and be a backup, as well as being a backup at 8 in say cup games or whatever. There's certain opponents his slower game is useful.