Not really buying the 'Saudi Tax' thing.
Most clubs are in a precarious position and majority are not really able to allow their players to go mid season.
Lille haven't sold us Botman as they don't want to sell him, at least until the summer.
There's a premium on players in this window for exactly that reason. Yeah we give them a load of money but leave a massive hole in their team which will be hard to plug with out paying over the odds.
Burnley will have exactly the same issues as us when it comes to trying to spend that money. The only way they get a 'better' replacement wil likely be on loan and if so right at the end of the window if more desirable clubs haven't snapped them up.