All his posturing aside, I think if you offered Levy 40M a few days before the deadline, he'd bite your hand off to accept, assuming that the club had a replacement like Lo Celso lined up.
Spurs don't have the money to just let a 40M go for nothing and Levy is smart enough to know it. They have debt payments on the new stadium, they're probably going to have to buy two new CBs next summer after Vertonghen and Alderweireld leave on frees, and realistically they're likely to be in a fight for CL qualification again with United, Arsenal, and Chelsea.
I am skeptical, however, about Eriksen wanting to join, unless you're offering simply massive wages. He only has to wait five months and he can start negotiating a free transfer with any team in the world and we know that the lack of a transfer fee will be reflected in a big wage bump for him.