Think it more likely Levy is the one who has walked, or rather balked on the risk of wasting money if Ross didn't recover properly from his injury.
TBH, I am surprised that either club are taking that risk when they can get him for free in 6 months time. I'm thinking that Chelsea have decided to take the plunge because maybe they realise that, if it came to a straight choice in the summer then Barkley would probably pick Spurs.
As far as Barkley is concerned, I suspect he still harbours plans to play at the summer world cup and, having decided he's played his last game for us, realised that he didn't have any other options. If it wasn't for the world cup I'm starting to believe he was quite prepared to wait it out until the summer when we wouldn't have got a penny for him.
I'd love to know what's gone on in his head to turn him against the club so much, because even his biggest fan (and I've been a massive defender of Ross over the years) would find it difficult to welcome him back to Goodison after this.