OK here's my spin on the recent comments re Jesus as CF.
IF the 40m price is correct then IMO we do look to sign him AND a top proven CF AND a top level CM.
We made a bid for Lautaro last summer so I don't see anything as having changed enough to not do so again. IF Inter sign Dybala they will need to sell again to balance their books re FFP etc, more so about their wages as Dybala will be a free agent. IMO the key to signing Lautaro is all about Inter being in a position where they need to sell, as that will likely reduce their ability to inflate his transfer fee unlike the likes of Osimhen or Nunez. Bottom line if things play out then Lautaro could be available for about the same money as Haaland's release clause or less.
Even if we did sign Lautaro for a bargain fee I'd still look to sign Jesus, but not as the back-up CF = I'd sign him to replace Pepe and start on the flank, even if it meant Saka moved back to the left side. IMO Jesus @ 40m puts him in line for what we may need to pay to replace Pepe.
I'd also look to sign a planB option as cover/rotation at CF, and this is where DCL becomes an option if Everton need to sell for a reasonable price as per Inter & Lautaro, but I'd look elsewhere if they do not need to sell. If we did sign both Lautaro and Jesus then IMO we can afford to sign a less proven/establish player as CF cover, and this is where someone like De Ketelaere becomes an option as possibly signing the likes of a Haaland/Vlahovic/Isak/Nunez before they have their break out season and gain everyone's attention.
If all this came to pass then IMO Nketiah is not suitable as cover CF because he is too muck alike and we already haver Martinelli who is also in the same type of CF. IMO Nketiah is more suitable if we were to sign the likes of Schick/Nunez/Haaland as starting CF.
I still think Jonathan David is an option as perhaps being an 'Osimhen-lite' type, but much would depend on the fee Lille would want for him.
I do think the work rate and defensive contribution attributed to the likes of David, Jesus and Lautaro will be a factor in their favour.