There's no way Benfica can afford to pay him 10m net. That's still 2m less than he had at PSG.
10m gross maybe, which would be like, what, 5m in Italy with the new tax law? Let's say he wants 8m sign on fee, that's pocket change for a WC striker. (Yes he still is that)
I'd get it if it was conditioned that we have to get rid of Higuain and Khedira first and then decide, but to categorically deny it like this and make this your line in the sand seems weird. Especially when you're going after Lacazette and Milik who are both worse and much more expensive than Cavani because you have to pay their clubs.