He couldn't build a squad or a team. This is first priority. You also left out Martina. Sigurdsson was way too expensive for what he produces and we'll make a loss on him when he moves on.
Using Transfermarkt values he spent 289 million euros on 16 players. So far we have recouped 13.5m (from Klaassen). Brands will do an extremely good job if he gets 100 million for Gana, Lookman, Vlasic, Walcott, Tosun and Schneiderlin. 30, 20, 15, 10, 10 and 10 = 95m maybe?
190 million for DCL, Pickford, Keane and Gylfi is an awful lot of money. You can optimistically increase the price of the outgoing players but you'd still not get anywhere near a sum that would make that quartet worth the outlay. I don't think I'm that far off. Gana is 30, Lookman has promise but not much more (even in Germany he was mostly a sub) and Vlasic has interest from Russia, they are not going to pay much more than that. And we should really also count the wages.
And I'm not even sure if Walsh bought DCL. Was he bought by the first team or reserves?