31m net with the new tax rules is about 47m gross
higuain costs ~31m per season, khedira an other ~10m, and matuidi's yearly cost was around ~14m. with some clever moves, we could find the funds for messi on a bosman. the biggest issue is covid though: no gate receipts mean a lot even with a good tv deal and potentially good cl campaign.
either way, it's just some game with the words, messi won't be a juve player.