Pretty interesting move this.
Higuain is certainly a better forward that I think any of us thought Napoli would be able to attract this summer.
Not sure I'd be overly critical of them for overpaying a bit for Higuain, since PSG had just overpaid for Cavani. There's about 25m difference between the values of the tranfers? That's sounds about right to me in terms of the difference between the two players.
I'd be more concerned about the wages Napoli are reportedly offering. As is speaking about him getting 6m per year - that's more than Cavani was getting, I believe.
Now that wage is okay if Higuain does well and Napoli establish themselves as a CL team pretty much every year. However, that wage could be a huge burden if things don't go well and could make it quite difficult to sell him - especially to try and sell him for any sort of decent figure that wouldn't see Napoli making an enormous loss on the deal.
Still, it's nice to see Serie A attracting another good player.
This just looks like one hell of a big gamble from Napoli to me.