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.
I would say he will sign 2 centre backs even if Pierre stays , but one will cover right back ( possibly Goode ) . Don’t forget Adams is likely to be played as a right wing back .
I think we are also looking light on goals and need a striker . I would get rid of Morias personally