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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.
And the fact is that Hansi Flick has approved and talked with Rashford since January, meaning this is since the issue about Nico William is still hyped in Barcelona, right? It means Hansi Flick already knows that Nico will not go to Barcelona and as said that Hansi Flick is indeed looking for players who are available and strong in several positions.
According to a news report, Rashford won't immediately be a key starter in the lineup. However, this doesn't mean his role isn't important. He will be a key player on the bench, available for various rotations.