Impossible to say. The lad has a good record from his U-17 days & his loan at Swansea. Strikers always fetch a premium over defenders and Sheffield United are short of goals so will be more desperate. No idea how much time was on his contract. Also we don't know if that reported £23m is made up of conditional clauses.
The deal that did arouse my suspicions was that £60m sale of Oscar to a Chinese club by Chelsea. The sale price determines how much profit the selling club can report and Chelsea showed a healthy profit on that deal. I was convinced Abramovich must have paid the Chinese club some money under the table so they could bump up the price.