While there is absolutely no doubt that Gonzalo is am accomplished striker, I think some you'll seriously overrate Higuain on this forum. Sure, he's a good striker and has been for a consistent period of time. But to me, he's being made to appear like a guy whose going to carry the team and attack singlehandedly, when that's not going to be the case.
Also, you cant compare him to Matri or question Matri's ability next to Higuains, which anyway is not a fair career comparison till they play in the same league. They are both poachers at the end of the day, and eventually, the only thing thay sets them apart is going to be their goal scoring instinct. A CF, normally is the one player who more often than not, is only as good as the team around him. If Higuain plays on this Juventus team that doesnt play with as much width as RM, there is nothing he has done in Spain to suggest that he will outscore Matri under similar circumstances because he's going to also need the backing of the coach and the confidence of the team.
Right now, that's what Matri is lacking. We've all seen him in his element, and I'm going to go as far as saying that we are all jumping the gun by assuming he's not going to be good enough for the CL. Too many variables here. Who knows what would happen if he's flanked by Suarez instead of Pepe? Let's be a little patient with players who have shown potential instead of chopping and changing every season. I don't deny we need a game changer, but to me, before I change Matri, I'd ask for a new RWF with due respect to Pepe.
Also, Higuain is not worth 35m. That kind of money when we are bolstering up for a CL season would be better spent on a JoJo/Suarez kind of player.