The price is quite incredible.
I mean, considering he's in the last year of the contract, his value would be around 15/20M. We're almost doubling it.
But I don't really care. Marotta also overpaid for Morata when he bought him and look at him now. His market price is probably nearly the double already.
To find real talent is hard nowadays. If Dybala is as good as it seems, in one year he'll probably be valued around 35M.
And as I said, if he flops he's going to be sold for no less than 20M. So it's a good investment.