I just went thru the 2025 roster. Only difference from Maxy is that I count 11 not 10 WRs. So, I get current roster at 101. This includes all 15 transfers plus 8 early enrollees. If you add the 14 signed Freshman not yet enrolled, the current, "fully loaded" roster is exactly as Maxy says: 115.
A lot of walk-ons are already gone from the roster. But the roster still includes several walk-ons, some of whom have actually played a lot (and may have earned annual scholarships), and others who have hardly seen the field (e.g., LeCaptain, Mau, DiSano, Bierman, Q. Redding, Conzemius, Shikenjanski, LeGrant, K. Johnson, J. Hunter, J. Tinnen, O. Eyafe, E. Carrier, H. Bruns, Finaly(?)). Also includes a couple of scholarship players who seems to have never caught on and a couple of high-upside "projects" who might be expendable, depending on the rest of the roster.
So, it should be workable numerically to get to the 105 roster limit after spring practice. But, to make room for the new Frosh enrollees, the Gophs will have to cut loose some really good guys who have given a lot to the program, which kind of sad. The 105 roster limit is surprisingly lean; not a lot of room for walk-on development types. But cuts (and/or defections) will have to be deeper if PJ brings in more transfers after the spring portal period. Brave new world.