how do you know they never budgeted to sell tav for that much, I don't think they were shocked when the offers came in at that level, they will of no doubt asked for more.
he was told under warnock he could leave at the end of the season if he still wanted to move on to the prem, warnock publicly declared it for him and fry, and tav took that promise up, so I think all season they may have thought it was something that was going to happen and under wilder was clear he was a valuable asset.
they already said that the operating costs vs revenue are still more than a million over so that may well have been the case anyways that they have done that, at the least he is having to cover that himself as there is no one else to cover it