A swap is simple in theory and messy in practice.
That is why many supposed swaps end up becoming separate transfers, or a cash deal with a player included on loan or as part of the wider negotiation. Even when the football fit is obvious, the paperwork usually is not.
If the move were pursued, it would at least have a clear football logic. Johnson is associated with pace, direct running and threat in transition. McNeil offers left-footed delivery, control in wide areas and a strong work rate without the ball. Those are different profiles, which is often the point of this kind of deal: each club tries to solve a tactical need rather than simply adding another body.
For Tottenham, that could mean a different creative option out wide. For Everton, it could mean more speed and penetration in attacking transitions.
Past swap-style deals have produced mixed returns. High-profile exchanges such as Alexis Sánchez for Henrikh Mkhitaryan, or Arthur and Miralem Pjanic, showed how quickly a clever idea on paper can look less convincing on the pitch. Chemistry, role clarity and timing matter more than the novelty of the mechanism.
That is why the next step matters most. As the window moves on, the key question is whether this remains an eye-catching idea or develops into a genuine deal - and whether the clubs stick with a pure swap or drift toward a more conventional structure.