"Since their takeover, the club has been able to rouse itself and pull itself up through the divisions in a remarkable fashion," Whelan said. "It wasn't immediate, it wasn't overnight. They climbed back two divisions in a fairly normal way that clubs do, having hit a little bit of success. It's only really been in the last three years or so that it has ballooned into something altogether different, for want of a better word."

In 2024, they were promoted back to Serie A after an impressive second half of the season in Serie B. In their first season back, Como managed to consolidate their spot in the top flight, finishing 10th after initially flirting with relegation.

But last season, Como defied all expectations as they took advantage of a poor finish from AC Milan and Juventus to finish fourth and qualify for the Champions League. "It's been money and there's no getting away from the fact that they've [the owners] invested a lot of money," Whelan continued.

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"I mean, in the last three seasons alone, the last three including this season, you're talking about a spend on player fees alone of around €300m (£252.4m) and that's obviously been what's carried them up. But what you have to say at the same time is how well they've spent.

"This has not been chucking money. They are not a club that simply chucks money at it. It's not a sort of Blackburn back in the ‘90s where they just buy everybody and build a team to win the title. There's a lot more to it than that.

"They buy well, they invest in players, often outside of Italy, who they identify who aren't necessarily big names. If you go through the Como team now, you don't necessarily think ‘these are all household names’. They're players that the club have very wisely gone and cherry-picked from Spain or Holland or wherever to do this.

"So although they've spent a lot of money, they have spent it well. They've spent it very well. There's very few sort of big failures in there. There's been a lot of money spent, but judiciously so."

In many ways, it is a model that Ineos will respect. Like Brighton and Bournemouth, Como have picked out hidden gems and snapped them up before the big clubs could get their hands on them.

The Como team may not be crammed with household names, but their stands certainly are. Raphael Varane signed for Como after leaving United in 2024. Unfortunately for the defender, a knee injury on debut ended his career prematurely.

After retiring, the popular ex-United man was brought into the boardroom where he advises on youth development, education and product innovation. He is not the only one either. Thierry Henry is a minority shareholder in the club and their manager, former Arsenal and Chelsea midfielder Cesc Fabregas, remains a shareholder after investing when he joined as a player before transitioning into coaching.

"They do have those star names as investors on board," Whelan explained. "What the club has made no secret of doing, they even use an expression which probably isn't music to our ears in some respects, it's football tourism.

"They know where they are, geographically. They know it's a massive selling point where they are, it's a beautiful part of the world. And they can use that to sort of make football almost a part of that attraction - this is a tourist industry.

"We're in the entertainment business here. Part of it is football. We can do something with the local football club to be part of all of that."

Whelan's description of Como's playing style matches the idyllic surroundings. Fabregas' team play some of the most attractive football in Serie A. Quick passing and high-tempo play are characteristics of the Spaniard's team.

United will be all too aware of their main danger man. Nico Paz is the poster boy of Fabregas' vision and played alongside Lisandro Martinez at the World Cup. The Argentinian bagged 12 goals and seven assists last season and was on the scoresheet for the second time this campaign at the weekend as Como beat Fiorentina.

However, the 22-year-old is not the only one the Reds need to be wary of. "In front of him, you've got a guy called Tasos Douvikas," Whelan said. "He's fundamental as well. He's been terrific. He was joint-second-top scorer in Serie A last season, only Inter's Lautaro Martinez scored more.

"He was a real revelation last season. And he's carrying on this season where he left off. He's got four so far in all competitions, scored the 3rd goal against Fiorentina and, if you were looking for one person to look out for that isn't Nico Paz, I would have to say him. A proper striker, proper No.9, not big, but looks after himself, brings other players in, holds the ball up. He's a complete centre forward.

"There's one other I'd like to throw into the mix too, he's 19 years old: Mattia Liberali. He scored on his debut at the weekend, a terrific goal as well, definitely one for the future. I'm not sure he'll start on Wednesday, but he could well come off the bench and he is definitely one to look out for."

United fans lucky enough to have a ticket for tomorrow night's match should not be expecting as impressive surroundings as last week's trip to the Metropolitano. For Serie A matches, Stadio Giuseppe Sinigaglia holds a mere 12,000 fans. In the Champions League, that is reduced to under 11,000 to allow for UEFA's VIP's and increased media personnel.

The away supporters will be housed in an open-end corner of the stadium, an unfortunate position considering the heavy rain forecast throughout the match. Como's owners plan to update the stadium in two years' time, and they have already worked quickly to get their ground up to scratch for their Champions League debut.

But for all those involved with Como, not even the rain will dampen their spirits. Tomorrow night is a 'pinch me' moment for a club that was on the brink of financial ruin. "It is a challenge to the squad," Whelan concluded. "They'll [the club] put their hands up themselves and say we're learning here. We're not experts.

"There's not a lot of Champions League experience in this squad for all the money that's been spent. The Champions League was a proper how the hell did that happen moment.

"They're not a club that's going to get ahead of themselves. Their ownership is too sensible for that. They know that being in the Champions League is a present, it's an adventure. They weren't sitting there 3 years ago saying in 3 years' time we're going to be in the Champions League.

"So they're enjoying the moment, but making sure they're concentrating on Serie A because obviously they want to be competitive again in Serie A, to get into Europe again next season in some shape or form."