You've done the media trick of quoting some in Euro's, some in pounds, in order to make a point of making one sound higher and the other lower.
We've had an initial £42m bid accepted for Yoro - a youngster also wanted by Real Madrid and Liverpool, reportedly. And it could go up to £52m with add ons. And we've had a similar / lower bid accepted for De Ligt. And the reason is because that's about the current market for a defender of those levels. Anything approaching what Everton are asking would be for the most elite and established top defenders in the game.
Branthwaite isn't in the latter group at all yet. He's in the same tier as Yoro and De Ligt. The only reason for the extra sum is the PL / English player / United Tax all being applied. Not because, ability wise, he's any better. And we shouldn't be making those mistakes again, now that we're eager to establish ourselves as better negotiators.
If we can get the price down to a more appropriate one to the current market, then great. But I really hope we don't give in and pay close to Everton's exaggerated asking price.