that money is already budgeted. it needs to be paid either way. i repeat, it's not the issue. and again, for the slow bunch: it doesn't mean that it's not a lot of money or it's well deserved. it just means that the money shouldn't influence the decision. consider this:
option one: keep allegri. costs: let's take your number, that 43m (didn't check whether it's accurate or not, that's not the whole point)
option two: fire allegri. costs: 43m + the additional costs of an other coach (let's say 2m per season for 2 years, that's 7m gross), because jj is still a football club after all, and needs an other coach, right?
option one: allegri, 43m
option two: italiano, 50m
for the last time, the dilemma isn't about that 43m, it's about that additional 7m or whatever amount the new coach would cost jj