I don't disagree that, when fit, he adds a lot of value to Everton's side, but given the discussion is about a transfer deal falling through over cost, I'm still struggling to see why a club would spend £40 million (or more) on him.
- One purple patch of form, across half a dozen(ish) games, in the last three seasons
- Massive question marks over his ability to remain fit
- 27-years-old, so possible he's already peaked
- One year left on his contract
If your issues with PSR are sorted, I think this ultimately makes sense for both clubs. He's not really worth what you'd want for him, and it makes little sense for you to sell him for less.