Awful deal for Everton really. Lost a player on 90k a week and will sign Rooney on three times that. Big fee but they are losing 20 league goals a season and replacing him with a past it Rooney.
I doubt that Rooney will be a one to one replacement. There is no way Everton will be paying him anything like what he was on at United either. I wouldn't be at all surprised to find that Rooney is getting his salary heavily subsidised by United. If he had an ounce of loyalty or respect for United he would simply take the pay cut to keep playing football elsewhere. He is insanely rich and another few million won't make much difference to him.