Have some of you all not been paying attention? All these rumors of Everton looking at strikers over the past month is because Everton is prepared to lose Rom. Much like all these rumors about play makers from Brozovic to Calhanoglu was in preparation if we lose Ross.
Giroud would likely not score 20, but he might get close. However, the difference between 75 and 100 means quite a bit from both a club and a FFP standpoint.
But if Roomey is part of the buy down to 75, and the 75 is used to get Giroud, Koulibaly, and say one of Dembele, Bats, Dolberg, Iheanacho, William Jose (he's a bit older and redundant to Giroud), I'm fine with it.
The point is, the deal is only worth it if we improve the teams starting lineup. We need to replace Rom with a world class player at either striker or some other position and STILL replace Rom.