Agree with most of your analysis.
I can still see another 5-6 players coming in, more if there are further departures, which wouldn't surprise me.
Likely incomings: RB, CB, LB, 2 Attacking MF, LW.
GK: Cornell, Arnold
RB: New Signing, C.McWilliams
LB: Martin, New Signing
CB: Pierre, Turnbull, J.Williams, New Signing
MF: McCormack, Watson, Lines, McWilliams, Pollock
AM: Warburton, New Signing, New Signing
RW/LW: Adams, New Signing
FW: Smith, Williams, Morias, Hoskins
plus Roberts and Whaler to continue to pick up experience on the fringes of the squad.
That makes a squad of 26 which I think would be about right.
Not sure we really need 5 centre midfielders, 5 attacking midfielders/wingers and 4 strikers
Don’t forget we still have Bunny as a LWB and Billy Waters, would be good to get them both off the wage bill to free up money for new signings