If you haven't noticed, most here don't think the price of 45-50m is out of order. I think the comparisons are pointless though, for a start both Ake and Philips are home grown players, which always comes with a premium.
The one I actually wanted to pick up on was McAtee, no way is he valued at only 10m. He signed a new long term contract in February. Less promising players with less time on contract went for 15m+ this summer. All moot as I think the club have zero intention of letting him go anywhere.
Btw, I don't believe the 30m bid headlines myself, and noticed a few others saying the same. This either gets done around that 45m bracket or it doesn't at all. Bith clubs know that and doubt thet are wasting time with pointless bids.