Who cares how much he costs. If he has a similar impact to van Dijk, then will anyone be bothered? And let's face it, van Dijk was nowhere near the level that he is at now with Liverpool when he was with Southampton so it's possible Maguire could do something similar.
He's strong, dominant in the air, good on the ball, threat from set-pieces, leadership qualities, prem experience. Why the hell would we spend 40m instead on some "up and coming" CB instead of 80m on a proven quantity who will come in and have an instant impact. We spent 80m combined on Bailly, Lindelof and Rojo in the last few seasons. Rojo needs to go, Bailly too. Lindelof still has question marks over his head.
Does anyone think spending another 40m on a CB like Upemacano, Milenkovic (can't think of any more right now) is the right think to do? Is it 'smarter' than spending than 80m on Maguire. We need the right players in, no matter the cost. Maguire is the right player, he's what we need right now, not what we might need in a few years time. He'll have an instant impact. Maybe in 5 years time, if we're where we want to be, and Lindelof and Maguire are pushing 30/31, then we chance signing young guys.
Personally, if this transfer goes through, I think its smart business. 80m on Maguire to me is much better than 40m on two potential talents. Quality over quantity every day of the week. Lindelof, Smalling, Maguire and keep one of the other spoofers and we're looking much better already, with Bissaka on the right flank and Shaw on the left.
Next we can focus on midfield and attack, either this window or the next 2. Rome wasn't built in a day, there's no point in square pegs in round holes. Spend the money on the right players, not the most 'financially efficient'. This whole 'but x and y for 90m, recoup 40% by selling z'. These player swap deals are just nonsense to me too, imo. We should never be accepting another clubs seconds as an excuse not to spend money. Remember when Spurs sold Bale, and bought like 6 players (Lamela, Erikson, Capoue, Soldado etc.) Imagine they just bought Eriksen and another top player for 60m.
Don't sell quality and replace quality with more players of less quality, you can only fit 11 guys on the pitch at once. We've spent how much in the last 6/7 years? 700m? Just imagine for a second, instead of 700m worth of squad options, we bought 10 players worth 70m each. Do you think we'd be better off? I'd say forget about the money, it's not our money. He should be judged based on the standard of United player needed, not some cost/depreciation as a function of age formula, and how it affects our yearly net spend.