I don't believe that Eriksen is as unattainable as a lot make out. United is a sideways step, so if he's upset at Spurs for reasons other than aspirations it may not be an issue coming here. He or his girlfriend may also like living in England, for some strange reason.
Utd is not a sideways step, it’s a step up. There will always be better opportunities at Utd than at Spurs.
Spurs have had their best team and best manager in 30+ years and they didn’t challenge for the league and have won nothing.
Form is temporary, class is permanent applies as much to a club as it does to players.
Look at Liverpool over the past 30 years, they were still an attractive club for players and managers to go to - aside from a couple of years under Hodgson and the 2nd Dalgliesh period (and even then, they bought Suarez).
So I agree with you, but would go further and say that Utd would definitely be a consideration for Eriksen.