Obviously, because us offering 22m and them being ok with 25m, then us saying no and them then demanding 28m is just easy and lazy way to keeps to news cycle going.
It hardly made sense they were negotiating down from the 30m we initially agreed with them getting the player, when they have other suitors willing to pay the same.
Structure of the payment being the contention, after there was clear there's no haggling down the price, makes much more sense for delay.