Even if Poyet had not taken Sunderland, I don't think Spurs would have touched him.
Way things are going, Oscar will soon be in the top 10.
On the sunday supplement a week or two ago they were discussing AVB's precarious situation and according to one of them, spurs have a "long shortlist" of potential replacements. That most well run clubs do. Gus was given as one of the names on that list.
They didn't say how high or low on the list he is, and it may have depended on how they lost their last manager, what Gus is up to (e.g. now he's in a job he is lower on the list). Given they have sacked AVB because the team are underperforming, I doubt they'll take a risk on Gus this time, but I don't think him going to Spurs is as unlikely as you appear to think.