OK that's better. So you consider that Lukaku was an exception to your rule and in that regard was an acceptable outlay.
I would argue that he was still very much a work in progress at that time and not, as a 21 year old, established and proven at all. Chelsea were prepared to sell him and none of the "elite" clubs you speak of were prepared to take a punt on him at that stage. I would go one step further and say that the Lukaku deal is no different to us spending similar amounts on Pickford, Keane and Klaassen today. So I don't see why the Lukaku purchase should be considered an acceptable exception to your rule
Granted paying £45m on a 27 year old is a different ball game and time will tell if Sigurdsson is money well spent.