Higuain is a great transfer, I am more doubtful of the rest.
Mertens, Albiol, Reina, Callejon, nothing that impress me, Even if Mertens could be a interesting player. I feel they could have used the money on better players.
Napoli right now.
Reina
Maggio Albiol Cannavaro Zuniga
Behrami Inler
Callejon/Mertens Hamsik Insigne
Higuain
A good team without doubt, but IMO with that cash they seem to have, they could do better in the mercato.
I would have looked at Dedé/Rami for the CB instead of Albiol, Julio Cesar instead of Reina. And if they have so much money then I would have looked at Strootman or Paulinho, even if Behrami and Inler is good players, a Inler-Paulino/Strootman would have been great. A cheaper Gomez instead of Higuain would have been smarter to IMO. Im not so sure about Callejon to, would have looked at others players for that role. Maby Bernand if would have been possible, with Gomez instead of Higuain they would have the money without doubt
Julio Cesar
Maggio Dedé Cannavaro Zuniga
Inler Strootman/Paulinho
Bernand Hamsik Insigne
Gomez
And then maby invest in some nice talents from around the world.
PS. I know some of the players are not possible anymore because the have transfed to other clubs, but they really missed some great ones.