I'm not trying to get into a pissing contest in your thread. But I'll just say that an alternative non-Spurs perspective is that none of those players listed after Son are really top class influential players at this point in their careers (or haven't proved it yet in the case of Lo Celso and N'Dombele). Spurs had
negative xg differential on the year. They had a better xg than their opponent in 7 of their last 21 Premier League matches. They may have played somewhat worse than their talent level but generally speaking performances don't really lie that much over an entire season. How likely are they to catch a Chelsea team that was something like 24 points better by XG and is adding Ziyech, Werner, and probably Havertz? Or a United team that was 21 points better and is likely adding Sancho and probably other players too? Of course, one of those clubs could always have a disaster season and you want to be positioned to take advantage. But I think Levy is making a mistake if his thought process right now is focused on making marginal improvements to the first XI in 2020-21 in the hope of competing for top four instead of how to build the foundations of a new team in the future.
I for one appreciate an outsider's perspective since it's always good to ensure one isn't wearing lillywhite, blue, or red-tinted glasses.
So in this spirit, I would counter that while Chelsea had an outstanding season and I'm supremely jealous of their attacking depth, they also have significant issues to deal with and same goes for United. These start in the net with Kepa and Wily. Those are not elite options and I'd much rather have Hugo. I'd also argue that I'd rather have Hugo than De Gea, although that one is close. De Gea obviously has more talent, but those gaffes can be a total backbreaker. Hugo's lack of skill on the ball is certainly a detriment to the overall package, but he is an elite shotstopper who's only slightly behind Oblak in that mold. Hugo also deserves some credit for being a leader, having experience, and presumably having lower wages.
At CB I'd say that Chelsea is only slightly ahead of Spurs with 3 reasonably good options in Rudiger, Zouma, and Christensen, but none of which is as good as Toby, but all slightly ahead of Dav at the moment. It's also fair to argue that when Kante is protecting those guys they're going to look much better again. Maguire is better than any of the other CBs and is the only one at the 3 clubs who's truly world class at the moment. Leaving aside Maguire/Toby, I'd say the rest of the CB depth at United is very similar to Spurs and again, slightly behind Chelsea.
FB is where Chelsea is leaps and bounds ahead of Spurs. Azpi is an outstanding player (albeit creeping towards the part of his career where you start to worry about his ability to cope), Alonso is a terrific piece, and James looks ready for a starting role. United also have a world class talent in Bissaka so just by virtue of having him they are in a much better position than Spurs, although LB remains an issue. Getting Spurs up a level, even if not world class/elite would improve the best XI significantly and should be doable in the transfer market.
DMF/CMF is the other area where Chelsea has Spurs beaten by a mile. Kante is world class, and the amount of other options for these roles is frankly embarrassing. Jorginho, Barkley, RLC, and even Kovacic and Drinkwater is just a really deep and solid group to form the spine. United are in a slightly better position than Spurs too, but the McTominay, Pogba, Matic, Fred group isn't nearly as impressive as Chelsea. If Tanguy meets expectations to the same extent Pogba has (i.e. not even all the way to world class), I'd say United and Spurs are even.
Up front and for the rest of the squads (i.e. strikers, wingers, AMFs), I'd argue that Spurs' top 3 (and even 4-5) are as good as Chelsea's and United's, although again both have better depth. Kane, Son, Dele, GLC, Bergy, and Lucas match up fairly evenly with Giroud, Abraham, Pulisic, Mount, and Willian. Werner and Ziyech loom large though, as both those guys could propel Chelsea's attack to a new level. Rashford, Martial, Fernandes, Greenwood, and James is certainly a talented group, especially the top 3, but I think Kane and Son are right there with them. GLC, Dele, and Bergy all have the potential to make Spurs' top 3 elite and match Rashford-Martial-Fernandes and Giround/Abraham-Pulisic-Mount. Although again, Werner-Pulisic-Ziyech is likely going to be on another (read: Liverpool/Citeh) level.