The club have handled the situation well as far as I see it. If it is an issue with a buy out clause, we shouldn't budge. We rejected 60m last Summer, Lukaku has two years remaining on his contract.
Koeman and Walsh would have had a plan for this situation as soon as they were hired. Walsh will be all over this. Gueye was ready to go as a Kante replacement. We have the money, and we have the people who know how to spend it wisely.
It would hurt far, far more if the refusal came from one of Barkley, Davies, Holgate. It's how you react to these situations that will tell where the club are going.
Lukaku will become just another statistic to us. Barkley, Davies, Holgate could mean so much more.