AC Milan is like downgrade their squad for letting their good players to leave. They already lost Ibrahimovic, Giroud will retire soon, they only have Hernandez, Leao, Tomori and Calabria, the other are just to complete the squad.
Arsenal sign Declan Rice for 105 Million Euros, while the cost of Newcastle to sign Tonali is only half of it, I think both of them are good players, but Rice is overpriced and overestimate.
Well, football clubs need to survive and thats just what AC Milan are trying to do; if you can't get funds from the clubs revenue etc; you get funds from the clubsides pool of talent; With Tonali, AC Milan has made tremendous profits and can reshape their squad if they spend wisely; Getting Lukaku on loan is part of AC Milan rebuild process too.
And yes, Rice is a very quality midfielder; good fee too (thanks to West Ham owner quality negotiation skills).
AC Milan got a very nice offer by Newcastle for Tonali this is not about downgrading the squad because of the departure of some of their aging players, there are other young talented players from across the various clubs in Seria A where quality players can be signed with lesser sign on fee to replace Tonali beside AC Milan still have some promising young players like Leao, Tomori and newly signed Ruben Loftus-Cheek etc Meanwhile Lukaku had earlier stated that he is not interested in joining his rival club AC Milan thus this news put to rest all the speculations surrounding his likely move has been put to rest.