£60m for a player in the final year of his contract who claims he isn't going to sign a new deal hardly screams good business. There's probably a certain premium that the club will have to stomach if we want Mount this summer, mainly because we're signing him from a rival, but it still wouldn't sit well with me.
Mount might well have been unavailable if his contract situation was different but there are some valid questions over his suitability for this team. It feels a lot more like an opportunity signing to me rather than one that makes logical sense. If we end up overpaying in a situation like that, where the player (in theory, at least) has a favourable contract situation to take advantage of, that doesn't bode well for our future business.
We always talk a good game about being prepared to move on from a player if the deal isn't right, but more often that not we end up paying and other clubs know they can exploit that. Realistically we aren't going to let a deal like this break down for the sake of £5-10m when Mount appears to be a key target for ten Hag, but we probably should be prepared to do that if we want other clubs to stop taking us for a ride. If it was me I'd go up in another £5m increment as a take it or leave it offer, but I imagine we'll pay whatever Chelsea ask in the end.