Whatever the fee, most likely Mount will go for more. In terms of quality, IMO, Mount and Mac Allister are around the same ball park, maybe Mac Allister has the edge.
IF ETH wants Mount for his work-rate, which Mac Allister also offers and is more press resistant on the ball and can play as a number 6. Then why on earth are we not going in for Mac Allister??
I know Mount is English and more of a goal threat upfield, if it was me, I would be more excited about us signing Mac Allister than Mount...