I don't disagree with your analysis , strategy or the list of players to "offload".
However your assesment that it will be "easy" to move on 14 players is ludicrous given the age , ( reduced ) valuations and most importantly the wages that most on your list command.
It is very difficult to see who , for instance , will take on A. Williams ( especially with his injury ) , Schneiderlin or Mirallas given their wage demands and level of performance at this stage in their careers.
Pennington has just signed a new contract , do you think we did that just to get a fee of £1 million ?
Galloway hasn't kicked a ball for anyone in over 12 months - whose going to pay good money for him?
McCarthy still out with a broken leg but hey no problem someone will pay us £5 million.
Who in their right mind would have Cuco ? Koeman certainly wasn't.
Saying move them on is simple , the reality is far more difficult.