I presume that's a typo?mirrallas wont be part of any deal for Lennon simply because Mirrallas wants champs league football and Spurs have a snow balls chance of getting it. Mirrallas will be off to somewhere like Galatasary , maybe even Athletico. If Spurs want 36mill for Lennon then give them it .
I think you're right about Mirallas in as much as IF he goes (and we would be silly to let him leave for anything less than big money, £15m+ IMHO), he will go to a CL club - preferably not a prem-based one either. Athletico would be a good move for him, and for us if the deal saw Alderweireld plus cash coming to Goodison.
But if Kev goes, Lennon is NOT an adequate replacement. He's an upgrade on McGeady, but he has a lot to prove in order to be regarded as more than that. He's been rubbish at Spurs for a very long time.