From a Watford perspective I think the silence and the failure of Everton to be linked with any other manager now after being linked with so many before is telling..in my opinion.
There is a natural order amongst clubs, when Utd looked for Moyes he was always going to go, the same with Lukaku, Stones etc.
Everton are far from pristine at the moment but they are seen as a far bigger club than Watford. Everton are seem as a club that with the right manager could/would be a top four team. Some predicted that might happen even this season before it all fell down around us.
Everton did spend close to 150m during the summer and there is little doubt that there will be more to spend for a new manager.
There is a large fanbase and everybody is telling us that we will be in a new 60000 stadium within three years.
I don't mean any disrespect to Watford but I think that any ambitious manager would have to consider that proposal seriously. just as if he does come to Everton and is very successful we will struggle to keep him when/if one of the really big clubs go after him.