To be fair my memory has failed me, I had this vision that Spurs had at least 3 of Bent, Keane, Defoe and Pavlechenko lined up to fill the striker berths at the time but the reality is that Keane had been sold and Defoe loaned out prior to Berbatov's sale, and Pavlechenko didn't arrive until shortly after.
As for replacing Modric, as we were informed at the start of the season, Spurs supposedly have an unrivaled second XI so surely it should just be a case of moving somebody up the pecking order? Now I know players have different roles within the team so cannot be viewed as like-for-like but if Spurs have Bale, Lennon, Jenas, Huddlestone, Krankjaer, Pienaar, VdV, Palacios, Sandro, Rose, Bentley etc all queuing up to fill 4-5 spaces then either Modric is replaceable or Spurs are wasting their time and money having some of those players on their books. Maybe a few too many wideboys but lets say you put Lennon and Bale on the wings, even take VdV out of the equation and play him off Crouch or whatever, that still leaves some players who could play in the middle, there could be say Palacios holding and give someone else a bit more of a creative license.
Now I don't blame Spurs for coming out with the 'not for sale' stuff, it is still early days in the transfer window and they will want to extract as much cash from potential suitors as they can. Play hard to get, throw in a few rumours about moneybags clubs like Chelsea or Man City being intrested and bleed MU dry. Anything over £30m would be good business.