I suppose I could be convinced otherwise, but it seems to me that 40 million for Gordon -- if it's really an offer they have in hand -- is something that Everton absolutely shouldn't say no to. My initial reaction, was that I thought that the Blues could not afford to shed any more talent in attack. But on second thought, I don't put much stock in that argument. They can ask for a bit more, or try to structure things for a player in return, but they absolutely should be sellers if they can get that kind of value for Gordon.
Maybe I'm more bearish on Gordon than most; I recognize the role he played in avoiding relegation this past season, but I cannot wrap my head around a scenario in which he's once again the difference between staying up and going down. I'd hope the money could be reinvested into an actual striker, but even if not, I think you do it anyway. In that scenario, I suppose you bolster the midfield (is a move for Gueye still a real possibility?), and make do with what you've got up front. Start Alli in a false nine, and hope that he can get some form back by the time DCL returns.
All that's predicated, I suppose, on a very modest short term ambition for the season (staying up will do), combined with a less modest longer-term ambition (an actual plan going forward, one that doesn't change with the weather) that would set the club in the right direction after years at sea.
(You can avoid relegation without scoring goals as long as you're not conceding them either in today's Premier League, right?)