Recently read some article on PSR and thought about Oddies situation.

Transfer value is 20mln, lets say it 5 years contract - 4mln/year amortization.

What does it mean? It means that in summer 2025 his book value is 16mln and his market value (by transfermarkt) is 7mln. If we manage to sell him for 7mln it will be -9mln to PSR.
So, from PSR point of view, its cheaper to keep him and write off 4mln each year than sell him.