Actually, given that the board's intention is hell bent on selling Dybala. Selling him to Tottenham now for 75m makes sense because you have set a limit on his value now.
Lets face it. Dybala is not going to be a starter as it is looking increasingly likely that Higuain is going to stay. Yes Dybala can play as a false 9 but that is not his best position. His best position is redundant in Sarri's rigid system. People talk about Mertens - but remember, Sarri used Mertens as a fake 9 after Higuain left and Milik was still raw and then got injured - thereby forcing that change. I still believe he wants to play a classic number 9 in his system and feels a free role for Ronaldo is the way to go.
Which brings me to the next question. If Higuain stays, is it too much to have Higuain AND Icardi?
If it were up to me, selling Dybala, Mandzukic, Rugani, Matuidi and Khedira to make way for a Pogba level player and an inexpensive young prospect to be Higuain's number 2 is the way to go.
Ronaldo-Higuain-Berna with Cuads, Costa and Berna as wide back ups (with Ronaldo also capable of playing as a CF) is a good enough attack. But I am still not sold on Rabiot-Pjanic-Ramsey midfield especially when we only have Matuidi, Can and Bentancur as the 2nd stringers.
If anything its the midfield which in my view, needs to improve more to get to the next level.