Interesting take on it. I don't agree as I'd rather try and instantly replace the missing Kane goals with a number 9 like Lukaku. I can see what you're getting at though.
One I don't think they are selling Lukaku and two I am not sure a 28 year old Lukaku with questionable work habits in the past coming in a mid table Spurs team is the best situation.
As I said if we had Conte that would have us in top 4 contention and had worked with him before I would take him in a hearbeat, but it looks more likely we are going with a much less ambitious approach and hoping to luck into 6th which I don't see a fit for Lukaku in that team.