Levy put a £60m purchase option in Ndombele's loan deal to Lyon - there's more chance of a League 2 side paying £60m on a player than Lyon It's just to make the deal look better. It's not specific to that or the Alli deal but I do sometimes think headline transfer fees are bloated by unachievable clauses just to save face when a club is shifting an unwanted player.I doubt Levy would have put in clauses that wouldn't be achievable, regardless of them wanting shot.
As I said, I'd be amazed if Everton's survival has any meaningful impact on the Alli fee. I'd imagine the fee is mostly made up of appearance based add-ons, goals and things like Alli getting called back up to the England squad. They're both achievable and directly linked to Alli's performances.