WOTS is that EM quite likes Patson Daka but Salzburg are due several million when he makes his next appearance for the first team. He's made 74 appearances to date.
If nobody comes in with an offer that makes sense, then expect to see him reintegrated and we'll have to pay up. This may also explain why we're not really being linked with forwards. It may well be a case of, if Iheanacho goes, Daka stays, and vice versa.
It makes a lot more sense financially to sell Iheanacho as he's in his last year and has no amortisation on our books. With three years left on his contract, we still have too much value in Daka, especially if we have to add in the money due if he plays another game.
From a footballing perspective, we don't really know whether EM values Iheanacho higher than Daka due to the issue with him being picked.