I don't think we are short post-sale of Godfrey, I think we're within the PSR threshold just marginally - but what I think is happening is:
(1) DCLs party wants a bigger wage to sign an extension, fairly reasonable for them to put that forward, contract has been on the table for over a month now and still no agreement;
(2) Everton don't want to do that, so they need to shift him this summer to maximise a return a la Iwobi;
(3) Everton also have one eye on the outcome of the interest hearing and how that could impact PSR compliance - in other words if we do fall foul in that hearing, we will be in breach of PSR again by a healthy amount;
(1) + (2) + (3): Everton can kill two birds with one stone by selling DCL pre-July. They can be prudent in respect of worst case scenario possible changes to our PSR compliance applied retrospectively - they can move on a player that they need to move on this summer anyway.
Even better, (4) - They can get a bit of cash in the door to try and take advantage of other clubs PSR perils, ie;- they can go out and sign a Minteh on a discounted value from Newcastle.