I agree it is like saying because I bought it on a creditcard and did not pay for it this month, it is not this months spending. Weare committed to spending it and have the benefit of the asset. Having said that they cannot count Porro as a new player in this summer.
1 Porro is bought on a loan with an obligation to buy. So that's analogous to your credit card analogy.
2 Danjuma was bought on a loan with an option to buy - otherwise known as a 'try before you buy loan'
3 Kulusevski was bought a year ago on a loan with (now) an obligation to buy expiring next summer.
All of the above are examples as financial strategies to buy the players - in Porro's case its said that Sporting wanted the sale proceeds to appear in next years accounts rather than this years. So its a strategy which allows Spurs to buy the player NOW when we want him - not next year.
Kulusevski has been an excellent acquisition for us scoring goals and creating assists - does it matter to us that we finalise the deal by paying in the summer to purchase him ? Only to financial analysts, not to football followers.
Danjuma looked good on a 20 minute appearance against Preston and limited other times I've seen videos of him. But if we are not certain he's a top player, its a great idea to get him on a 'try before you buy deal'. Are we committed to buy him - no but if he is good we know the terms which takes away uncertainties
Rather than trying to analyse each deal (and we do not know the contract details nor how much agents are paid (in an extreme case its said 40% of Haaland's cost is agents fees), its far more accurate to judge the club on players recruited - not the financial details which we really do not know. (The only time we need to look at club finances is to check its got sound finances - won't go bust as there are not short term debts needing early repayment which look unlikely to be financed etc). Most deals are paid over the life of the players contract, typically in 5 equal instalments if player on a 5 year contract, but not on every deal and some deals we pay 100% up front, so without detail that we do not have, its pointless trying to work out what has been paid in each window. Fair enough to say we bought or loaned in 2 x £50m players, not accurate but a reasonable approximation.
And on the recruitment front I'd suggest recruitment under a DoF like Paratici has been good, with a low 'failure rate' versus others ........ but from 2016 to 2020 under Poch/Mourhino as the senior football guys and Hitches as Chief Scout recruitment was very poor with a high 'failure' rate. And before that we had decent recruitment (not as consistent as present) such that before Poch arrived the squad included Llloris, Vorm, Walker, Rose, Davies, Dier, Vertonghen, Dembele, Mason and Bentaleb (Poch's first choice CM's in his first season), Eriksen, Lamela and Kane.
So with the squad pre-Poch ageing and half gone and a very poor 2016-20 recruitment, Paratici's recruitment has been to try to rebuild and improve on the squad made available to Poch and replace many of the players poorly scouted and bought 2016-20.
And that will take time and money - we have a half decent squad now although there are well known gaps (Porro and Danjuma hopefully filling two gaps), but if we buy sensibly in summer most gaps will have been filled by Paratici.
Sure its not a perfect squad (and even after spending £1 bn Mancity say their squad has holes) and its impractical to rebuild much faster than Paratici is doing - coach cannot integrate too many players at once for one thing.