He's a really good player. He looked good for Soceidad for a while, then the big test was when he moved to Atletico and he passed with flying colors imo.
I mean he's not worth 60 million, but I don't think that Bayern would let him go for anything below that, not unless he keeps flopping for another ~2 seasons.
The Mercato can't be closed if Allegri has specified the need for a 10. Don't think Marrotta wouldn't even try to sort that out in the time that he has left. Too premature to close the Mercato IMO. Same goes for getting a decent FB.