Except it does matter? an attacker be it Striker, Winger, and Attacking Midfielder always been more valuable than any other position in the history of football. They scores goals and likely could impact the matches result than a DM. The history also proved this, if you look the top 10 most expensive signings are mostly dominated by an attacker. That how most of the clubs valued them. Now if someone likes Haaland, Lukaku, and Sancho are available for €100m - €150m, do you really think we would blew €90m for a DM who isn't even world class? The answer is likely no chance.
At that time paying £75m for Van Dijk was insane as he wasn't world class at Southampton, no one could predict he would became a world class later at Liverpool. I also still remember the negative reactions of our fans when Napoli demanded £60m for Koulibaly, who was already world class back then.
As for using Abraham + £40m - £50m is still too much and there also no guarantee West Ham would accept that deal.