Looked at some examples, it definitely seems like Beppster was the one who taught Tici how to plusvalenza and Tici supersized it.
Look at summer 2017 f.e., TM values are not science, but usually they are in the same ballpark, so these look fishy:
Francesco Cassata, TM value 1m, sold to Sassuolo for 7m
Filippo Romagna, TM value 1m, sold to Cagliari for 7.4m
Dario del Fabro, TM value 0.6m, Cagliari sold to us for 4.5m
Leonardo Mancuso, TM value 0.8m, Pescara sold to us for 4.5m