The recompra does make sense from both Raiola, Pogba & Juventus' perspective.
1) Raiola has the opportunity to get paid commission twice.
2) Pogba gets an out clause if things do not work to his liking
3) Juventus have the opportunity to be opportunistic.
The question is: did Raiola have enough pull to actually get that in the contract, and would United accept? Well, given Pogba's hype, it's certainly possible.
The number? 60M EUR seems low. But it does make sense depending how you look at it.
How it doesn't make sense:
a) It is a loss on an absolute basis.
b) If you think of Pogba as an asset at market value, it would have been an agreement to potentially sell at below market.
How it does make sense:
a) Assuming Pogba is happy, the recompra is not relevant as he would not agree to leave United.
b) On an accounting/depreciable asset perspective it makes perfect sense. He signed a 5 year contract and if you depreciate 2 years, you get 60M. So United doesn't take an accounting loss on the transaction.
Assuming all this is true, you need to consider a few more things:
1) Is there an actual recompra? This is a rumour.
2) Is Juve interested in taking him back (given his exit) and are they are willing to pay him given that: he is earning wages of 290,000 pounds per week (EUR ~9.3M net per year) and reportedly wants a wage increased comparable to Sanchez @ 11-12M Eur Net.
3) If they are not willing to pay him at least EUR 9.3M, would he take a cut.
4) Does he even want to leave United?
5) It would likely need to be funded through sales, and would that involve a sale of Dybala?
Doubt it happens but at very least, it's a complicated operazione.