Costa was easily the most disgraceful player in La Liga last year and is just as bad a diver as Suarez. Anyone who wants him at their club is daft, if he did half of what he got away with last year in the EPL, particularly with more attention to be paid to incidents missed in games and seen by refs this season.... Liverpool will be remembering the good old days of 8-10 game bans
With Bale, again when people get creative with accounting they can justify just about anything... look at the banking industry as long as it SOUNDS better you can sell the idea.
Call it 105mil and assume that includes to players they bought for 30mil and its 50mil cash upfront. They've paid for those players and will spend anything from 40-60mil on wages for those two players in the next 3-4 seasons. So a creative accountant would sell that as saving 40-60mil by getting two players who won't really be used off the book. Likewise they know their value isn't actually that high, one of them because he's just crap, the other because he's not wanted (but much closer to full value than the other). They can suggest that it would take 100mil cash to get Bale, or 50mil + two players, who in the real world are only worth 30-40mil between them, suddenly they've effectively saved 15mil on the total value of the deal by(much like Spurs have on Bales) exagerating what the players are worth.
You can also spin it both ways for Spurs, they get 50mil for a potential star and 2 top notch players. In reality they'll get 50mil... + 2 players on huge wages, so a significant amount of that 50mil would realistically be accounted for in paying those guys double the wages other players at the club get over 4 years... leaving them with one very good winger, one rubbish left back and no Bale.
Personally I'd take 50mil + Di Maria and no Coentrao, the deal might appear worse but it leaves them with more actual spending power with Bale gone.