I think it would be too ambitious for Como to be the favorite as a team that is ready to compete at the top of the standings, even though they are able to take advantage of the opportunity to improve on a large scale in the transfer market, but look at other big teams who already have an extraordinary mentality. Promotion teams often give surprises, but if they are not able to maintain their level of play in every match then they will compete at the bottom of the table or compete to get out of the relegation zone.
Every season there are always lots of surprises like last season, but this season Juventus, AC Milan and Inter Milan are the favorite teams at the top of the standings. Moreover, Inter Milan's strength is already very strong with the tactics that have been prepared by Inzaghi. Also for Roma they are targeting a place in the champions league this season so there is a lot we have to look at before saying they are the favorites.
I also think Como has small chance of being top team even if they can improve their squad. Big teams like Juventus, AC Milan, and Inter Milan have experience and strong mindset that helps them to win. New teams can surprise us but they need to play well consistently to avoid relegation. This season Inter Milan is strong because of their coach Inzaghi tactics as you already mentioned. Roma also wants to play in Champions League so we can not say Como is the favorite yet. They need to show they can play well all the time and have a deep squad to compete with the best teams.
In my opinion, Como cannot give their best next season, indeed they are currently strengthened by legendary players like Varane and have a coach who has a game in the middle, but I seem to doubt the strength they have because they have or buy old players and this will make it difficult for them, how to compete with other big teams, by having one famous center back Varane can't make them defend solidly how about from the other side, seeing from those who were promoted to Serie A I think Parma will return to their old dream because why are they better than Como they are a team that already has good experience in Serie A before and so I think they will make something best for him in Serie A next season. Parma itself has the ideal strength, they are technically very good and in my opinion they are more considered to escape the relegation zone and if you look at the difficulties of Parma who will lead from the three promotion teams, seeing Como who are very active in the transfer market to strengthen their team does not mean they will be reckless but they do not have or see the mentality of a club that once competed in Sei A but on the contrary Parma has that and in my opinion they will give a surprise with their return to Serie A next season.