How is it a step down, let alone a massive step down? (Because they're in the Europa league? Wow we saw how serious they took it last year lol) We're massively under performed the last two seasons thanks to Martinez and it was only 3 seasons ago we got 72 points which would equal second place this year.
Everton have actually spent money without having to sell the last two seasons while Koeman's seen a heap of players been sold off and not even spent the same amount of money made on replacing them.
There's a difference to being given 100m + (more than likely) fees for Stones and Lukaku compared to being limited to what Mane/Rodriguez bring in at max.... (Unless Southampton put some money up unlike the last two seasons...)
And yeah Moshiri will throw money at him.
Did I say massive? I think at best it's a sideways move, but I don't think this is a at best situation (maybe the start of last season was).
Everton aren't a sure fire thing, they have some great players, but they don't seem to care for the team (just look at how crap they were in the derby, sure Martinez is also to blame for that performance and the entire season as a whole, but so are the players too), also who know who will still be there come the summer.
Whereas at Southampton he has a solid team (who could be a great team with some smart buys), a fantastic youth system, is in Europe (they mightn't go far in it, but they are still there), money (might get more at Everton, but I doubt it'll be a crazy amount more), and way less pressure (the Everton job imo is one of the toughest in Europe).
Like I said if you do get him, he'll be a really good get, but I just don't see why he would leave now, when he could just as easily wait a season and get an even better offer, he's got it good. I'll have a ton of respect for him if he does though, but will also feel for the Saints fans, as they always seem to get raided just as they are about to jump up to that next level.