The fact that he wants to remain in Italy. I'm in favour of this deal happening, and at 25m it maybe par for the course given that we are paying for potential. But anything north of 30m means having access to slightly more established players which the club may then want to consider.
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Thats a bit of a contradiction. If he was sought after he would have caught the attention of the big money clubs. Point is, I would agree with the clubs policy of not going all out to buy him coz he's still somewhat an unproven quantity. It's big money for us from a club statergy perspective and we need to be right on the money when spending that sum of money on one position for a player you could argue may not be a starter from the get go.
We could get a more established player for that sum but not by much in all honesty. Take Griezmann as example who went for about 30m to Atletico. Another examples could be the likes of Lukaku, Jovetic and Bony. Were they that much 'proven'? I honestly don't think so. Isco is not a good example I doubt you could get him even for 50m.
I agree we have to spend money like that very carefully but in all honesty Dybala is worth those 25m today easily. The club that ends up buying him won't really benefit that much from the fact his contract is expiring. It will only keep the price being more realistic instead of it being simply ridiculous. I wouldn't even complain if we spent 30m on this guy. More important than the price is our management's confidence in the player just like with Morata. Everyone was crying when we spent 20m on the kid, fans of other clubs were laughing but now nobody does.
If our management is sure of the kid doing well here, just buy him. We know Agnelli and Marotta don't like to spend big sums so if they do, it must mean they all agree the kid can make it. We need Tevez's replacement as we have nobody else in our squad capable of properly replacing him in case of injury/tiredness. Another problem is the fact he'll leave in a year and Dybala would already be here, hopefully ready to take the responsibility over.
Don't forget his relatively low wages are a factor here and ability to split up the payments on many installments. It's simply easier for us to buy in Italy.