Which clubs are in for him that are as big as Arsenal? Napoli were mentiomlned but that was probably bullshit from the get-go as not a thing has materialised. And Napoli are not Arsenal.
Marseille is a non-starter. They're desperately trying to comply with FFP and there have been stories everywhere of a firesale. They aren't in any position to be bidding £20m+. And they're Marseille: They're not signing Kieran Tierney. No chance.
Also, it's hard to come up with a good explanation as to why Tierney has flown back to the UK. If it is to "contunue his rehab," as Neil Lennon says, then why was be there in the first place? Screams bullshit, and even the crazy Celtic fans that think 10 titles wins in a row is a reason for and not against a top player staying in Scotland(!), know it's likely he's back because an agreement must be close.