So many bad takes in here....
For Everton it is easy enough. They have two preferable options. DCL signs new contract this summer. Or they sell him.
Where DCL stands is just stupid speculations from clueless people.
It doesn't make sense that Everton put a massive price tag on DCL with less than twelve months left on his contract (£30-35 million) and that value isn't reflected in the contract offers they give him.
If Everton want to sell him, they need to be realistic in their valuation to make DCL more attractive for buying clubs. If they refuse to that until deadline day, they only have themselves to blame.
People need to stop reading too much into figures in media about wage demands. Demands will be different from club to club. Moving to Newcastle to be a clear second choice striker for a team without European football should be less attractive than being a clear first choice for Everton. It would be choosing money over career. Of course his wage demands were high.
If he is looking for something new, a stint in Italy, Spain or Germany, I am certain that he'd ask clubs there for less money than what Everton can offer. But if he wants an international transfer, it would make sense to go for free next summer.
If a Saudi club tried to sign him, I am sure he'd ask for more than what Everton and Newcastle combined would be willing to pay him.
Most important, there is still lots of time. To sell him this window. And not being able to sell him this window, does not mean he'll leave for free next summer. It happens all the time that players on outgoing contract extend their stay at their club.
Negotiations day to day about both sales and contracts are left to club and agent. Players are usually not involved. Not aware of what agents are asking for. DCL has an agent to take of his interests.