The thing about this is that if say Arsenal or Spurs bid £35m for him, he would have been allowed to leave 10 days ago.
IMO a huge part of this turning into a saga is the "Who the hell do Everton think they are" attitude in the Swans boardroom. Something that is likely replicated at many other clubs this summer.
We can pay up and show we "mean business" but as I see it it's more a test of what alternatives we have to consider and pursuing them now.
We need more additions and it's important the money earmarked for Sigurdsson gets invested in the team this summer rather than reinvested in the accounts. How they accomplish that is Everton's issue. I wouldn't give another inch to Swansea though.