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Spurs have undergone radical change over the past 12 months amid understandable fan anger, with new chief executive Vinai Venkatesham leading the organisation on behalf of the Lewis Family Trust.
Venkatesham, alongside technical director Johan Lange, is leading negotiations. Lange is the only senior figure from the previous regime to remain in post.
They are supported by director of football operations Rafi Moersen and new performance director Dan Lewindon, both of whom arrived from Manchester City's parent company, City Football Group.
Lewindon has been tasked with improving Spurs' injury record.
But De Zerbi is hands on in all areas of the club and says "in the transfer market, when I want one player, I become like a shark.
"No chance to say no."
That approach has helped secure record deals for £85m Fernandes from West Ham and £100m Tonali from Newcastle.
"I love working in the transfer market. It's not a pressure, it's one of the nicest parts in my work, in my job," he explained.
But where does that enjoyment come from?
"I don't know, maybe because when you take the decision, you take the responsibility. If the coach calls the player, you can build a special connection at the beginning.
"With Mateus Fernandes, I spoke with the mum, with the father."
De Zerbi told Fernandes' father that he would be his "second dad" and look after him in England.
Spurs also signed defender Van Hecke despite reported interest from Chelsea, having already beaten Manchester United and Manchester City to the two record-breaking midfielders.
Transfers are a world of game theory. Insiders have told BBC Sport that Spurs knew they had to be both aggressive and quick, with the first quality likely extending to fees, wages and De Zerbi's personal involvement in courting players.
After the 2-2 draw with Brighton in April, in which Georginio Rutter scored a 95th-minute equaliser to dent Spurs' survival hopes, De Zerbi revealed he messaged Van Hecke, who assisted the goal.
"You wanted to push down Tottenham for Brighton when you made the assist to Rutter, now you have to come to me, you have no choice," De Zerbi revealed.
For Tonali, De Zerbi detailed how he texted him the day after Spurs secured their Premier League status with a final-day win over Everton, before meeting him at his home in Brescia in what proved to be a decisive conversation.
Club staff then completed the deal following several further discussions.
Now he is teasing what he calls a final attacking "bomba", with moves for two forwards expected, including one for Manchester City's Savinho.
De Zerbi believes it would be wrong to suggest Spurs are spending irresponsibly.
He said he is under "no pressure" despite the Lewis family injecting £100m into the club in June because it was desperately needed, arguing that Chelsea, Arsenal and Liverpool have all done the same in recent years.
There have also been departures, with the club earning substantial fee for Luka Vuskovic's £45m move to Brighton. Doubts remain over the futures of midfielder Lucas Bergvall and England full-back Djed Spence.
"We assessed the request of Vuskovic [to join Brighton], with Vinai, with Johan together, because I consider Tottenham's money my money," De Zerbi said.
"It's like the owner is my father, I think you don't want to ask your father to lose money.
"Like all the big clubs, we have to sell a player at as big of a price [as possible] and we have to bring a player with a small price, we are starting for a plan of five seasons because we are building."
There was also the disciplined decision not to sign Joao Palhinha on a permanent transfer from Bayern Munich, not because De Zerbi felt he was not good enough, but because the overall financial package was not considered suitable.
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