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It looks Barcelona is targeting Marcus Rashford because they need attacker who can play effectively in many positions which he can do as left right or central forward. This flexibility is very valuable as it gives coach more options to change tactics during games. And loan with buy option like one rumored for Rashford is smart financial move for Barcelona because it lets them try him out without big cost reducing their risk if he does not fit while still allowing them to sign him permanently if he performs well.
This is indeed a smart move for Barcelona, so before spending a large sum on Rashford, it's better to loan him out for a season to see if he's worthy of their position. I know Rashford is adept at playing in various forward positions, and I think that's exactly what Hansi Flick needs.
Hopefully, Rashford can adapt to La Liga with his new team, Barcelona, as he didn't get much playing time at Manchester United and was often on the bench.
Last season, he was also loaned to Aston Villa, but the club didn't make the move permanent due to his unsatisfactory performances.