I like your list names but obviously do not agree with all of the players in each tier.
I prefer to keep youngsters wherever possible, as they develop at different rates and it’s impossible to be definitive at 19 or 20 about whether or not a player is going to make it. One thing that this season should have taught us is that you can never have too much depth.
Karius I would definitely sell and I’d also listen to offers for all the players in your second and third sections. As always, it depends on who is buying.
Can see Phillips staying as a 4th/5th choice depending on who comes in. The next four or five games are make or break for him.
Davies is an enigma at the moment. Tough to call.
Taki won’t be coming back, but I don’t think Southampton will want to keep him either.
Not sure about big Shaq. He has got quality, but doesn’t seem to fit our style of play for whatever reason.
JK has a soft spot for AOC, but then again, he had a soft spot for Lallana.
The rest I won’t shed a tear over.
Swear Celtic we’re gonna offer Preston a few million for Davies. I think we could get a million or two for him. Easy profit. Then we can get like 4 million total for the other two . Money’s money when your FSG
Southampton can keep Taki - Welcome back Danny Ings?
Ings returning would free up a lot of options in the forward line - my instinct tells me that sadly either Mo or Bobby will be off at the end of the season.
Mane, Jota, Ings, Elliot - Firminho or Salah looks like a decent pool of forwards.
The reason IMO why we find ourselves having such a huge list of “Who do you wish to sell” is the availability most of these players provide across the season. Ings is another one who would never be available when needed and why I wouldn’t be keen on having him back.