It's madness, that.
I'm not sure. Sunderland are in a pretty desperate position, and Borini was their best player for the majority of last season, imo. There isn't likely to be an adjustment period, he has proven he can be a success there, and they are not likely to get anyone better. It would be the equivalent of NUFC overspending for Remy or Everton for Lukaku.
Except Borini scored something like 4 PL goals from open play.