Kenshin
Player Valuation: £40m
You have a point on the fee. However that includes compo to Watford so the 35 could be as low as 25 for the player himself .Not suggesting he is anything special at all, merely that he seemed a useful comparison given that he plays the same position and was signed by Watford a month ago for 1/3 of the fee they want us to pay for a player with a significantly worse record than someone that's supposed to be rubbish.
You have to factor in also that this lad last season by christmas had played a total of 62 games for club and country in both England and Brazil. So you can forgive his output in 2018 to be a little poor, only the top athletes in the game can play at a high level for so many games.