There is a difference in that Clarke and Bellingham are regulars for Sunderland.
Rogers was not a regular for us. It took him almost 3 months to get a league goal and he was bought as a goal scorer.
Whittaker - 17 goals
Rogers - 2 goals
We also have no idea what Lazio offered for Whittaker. If their first bid was less that £10m, we would have rejected it too. The fact they never came back with a 2nd bid suggests they were just trying their luck with a cheeky one