Not sure who would buy Alli for £60m even in today's market unless smeone was stupid...but yeah there's no comparison with him and Lingard....apart from that Lingard looks slightly like god made a really bad attempt to create a little brother for him.
Alli just doesn't do enough in games for me. He's not a striker, he's not really a no10...he gets plenty of goals for Spurs but if he's nnot getting the goals he's not really offering anything at all. He's not a massive creator, he doesn't disrupt the oother team and is actually more liable to get himself wound up and disrupt his own team...and goals seem to be a problem for them even with him in the team if other people are missing or not providing.
So I'm not really sure what he is really, other than a good fit for the players around him. If you let me have one player from Spurs...Kane, Eriksen, One of the centrebacks, even Rose would probably be ahead of him, as he's not really a solution to anything. He doesn't bring the team up a level. He relies on the team already being at that level.