Tottenham are still after Memphis Depay but they haven't made any offer for him officially yet. I don't expect Barcelona to make any difficulties about this deal as they are also willing to sell him immediately. They need to start from somewhere to make their finance better. They wouldn't be able to make a huge profit in this transfer of course but it would be a start. Depay has been ready for joining a strong team so I don't expect him to reject Tottenham.
If Barcelona really wants to get rid of Depay, they should make easy the transfer process. I am sure Barcelona won't plan to sell Depay at an expensive price since his contract will expire in less than 1 year (Jun 30, 2023). Moreover, Barcelona already has 2 strong center-forwards (Lewandowski, Aubameyang), so they need to release Depay to decrease the number of players' salaries. Anyway, I don't expect Depay to move to Tottenham because Tottenham already has 2 CF (Kane and Richarlison). I doubt Depay will spend more time on the bench. If there is another offer from other top clubs, it is better to choose a club that really needs a CF.