That makes sense for all parties concerned. I presume the actual negotiation involved is that we want more of the £28m now if they want to take him now.Juventus are obliged to pay us 4M€ on July 1st and another 28M€ next summer. Plus, let's say 5M€ wages. So thats a total of 37M€ they have to commit to in the next 12 months (the transfer fee is in three installments but let's not worry about that).
But they don't want him in the squad.
So they think that if they can buy him, for let's say 28M€ now (although apparently Everton have said they want the full 28+4) and sell him for let's say 20M€ the next day, they will take an 8M€ hit. But if they keep him for a year and sell for 20M€ next summer, they take a 17M€ hit next summer on what they've paid.