Not really. If we have 80m plus player sales then its not unrealistic. I'd say the only thing that is too ambitious are the amount of players to sell.
€80m budget talk is fantasy talk, imo. Subtracting sales from the total spent, we invested €45.6m for the 07/08 season, €23.3m for the 08/09 season, and €33.8m for the 09/10 season.
As we can see, nothing near €80m. Now were supposed to believe in speculation of a budget twice as large, for a season without CL football? It doesn't make any sense.
The new stadium will bring in roughly an extra €20m a season, so it's possible we are counting on future revenues here. Even still, going from an average of €34m spent per season to €80m is a big increase, and if it does happen, the only way it is possible is if Exor opened their wallets or the budgets of subsequent mercatos are included.