The emphasis I got from Moyes's statement was not on the ‘We need a striker but, realistically the sort of money we will raise through [selling players in Jan], what type of player is it going to buy us?’, not on the ‘It may well come to it in the January transfer window that we have to consider selling Pienaar to raise money’ part. I hope he was using an extreme example to show the futility of selling to buy, rather than contradicting himself a month after saying he "would be happy for the contract to run down if [Pienaar] didn't want to sign".
If he was serious, that's the second worst transfer shout of this silly season after that Alan Smith one rearing its ugly head again. (Keeping with the spirit of the thread: GET ALAN SMITH ON). No (sane) manager would consider paying more than a million for a player with 5 months left on his contract and, crucially, with substantial signing fee demands. A swap deal, on the other hand, does make some sense because of the way amortization is being calculated. If, for instance, Spurs were willing to swap Krancjar for Pienaar that would be booked as ~4.5 mil. profit on the ballance sheet. That would just about cover Pienaar's signing-on fee demands.
However, this is entirely out of Moyes' hand right now. Pienaar can not be sold against his wishes. We may agree on any deal with whoever we want, it will not go through unless Pienaar is satisfied (and the way he has played it out, it's not likely that any deal we hammer out will satisfy him). Ultimately, I'm highly skeptical of the reports linking Pienaar with Spurs, or any other English club for that matter, for a very simple reason (very rough figures):
Estimated cost for the club over the length of a 4 year contract (with 70k net weekly wage, 2.5 mil. signing-on fee and bonuses):
Spurs - 28 million
Rubin Kazan (for instance - but taxes aren't that much higher in Spain) - 18 million
Which of the clubs do you think will offer better terms?