I agree with you that I doubt Everton are panicking. It’s just about risk management for them. They can get a good fee in for a homegrown talent and eradicate any PSR concerns they have for the foreseeable future, if they compromise on the fee and settle at something like 55-60m. On the flip side, they’ll probably skim through PSR without needing to sell him and if he has another good season, someone - if not United - will pay the 70-75m they want next summer. A young, homegrown, high calibre CB talent, who is two footed and physically dominant, is always going to attract a high fee within the PL.
If I was Everton, and I believed in his talent, I would hold out for the 70m, and if I didn’t get it, would hold on to him for another season. If he performs as expected, his value will only go up and there will always be a market for him.
The only circumstances in which Everton could be motivated to compromise on the fee is if (a) they need the funds sooner rather than later in order to bring in other targets they view as essential, (b) they still have PSR concerns, and/or (c) the player pushes really hard for the move and they don’t want to force an unhappy player to stay, and/or they care about the players wishes to take the next step in his career.
There’s no doubt a move to United is a huge opportunity for Branthwaite, one that might not come around again if United make alternative moves in the market, and it would be a shame for him if Everton stood too dogmatically in the way of that. But, at the end of the day, the Everton board have an ethical and fiduciary responsibility to do what is best for the club, not what is best for the player.
Personally, I really rate Branthwaite and think he’d be a great long term signing for United. He’d cover three positions, RCB, LCB and LB, is already playing at a high level and has loads of potential to improve. A 55m(ish) fee seems like a fair price to me, and gives Everton a good chunk of change to refresh their squad, and the player gets a dream move. But I don’t particularly expect them to be reasonable in this negotiation, and nor do they have much reason to be so. They hold all the cards. The only card United hold is the willingness to walk away, which means we have to have an alternative lined up, but of course means we don’t get the player we really wanted.
By way of compromise I could envisage a situation where Branthwaite moves to United for 70m, but Hannibal (10m) and Kambwala (5m), move in the other direction. Two players who are young, high potential, and ready to get a lot more minutes, and would add some decent depth to the Everton squad.