The paper doesn't go into too much detail, but go in strongly with it, suggesting they have some confidence in the deal. While there's not been too much information going around surrounding this possibility, there are other signs that point towards such a thing happening. United are certainly heavily-rumoured to be preparing a move of this magnitude.
As for the deal, it would be an incredible buy for United, and perhaps an indication of why we haven't been linked to too many wingers. Spurs may be putting a brave face on, but they'd be insane to turn down an offer this size - although whether it'll require more weeks of haggling, and whether Bale will need to hand in a transfer request to force the issue, remains to be seen.
The move would obviously soften the blow of Wayne Rooney's departure, and the paper also hint that United CEO Ed Woodward's early departure from the tour could be related. If that's true, then we should see more on this tomorrow.