One thing's for sure: When all is said and done, Real Madrid is going to come out a winner.
Madrid has the grand luxury of selling a player of Higuain's caliber because the club already has talented players all over the pitch. Higuain's value to Madrid was evident last season, as the 25-year-old managed just 19 starts, while fellow striker Karim Benzema received the start in many of the big matches.
Thus, Madrid is happy to sell Higuain for a lofty price, even if manager Carlo Ancelotti contends it isn't so, per Miguel Delaney of ESPN FC.
In fact, Madrid has been so good at business this summer that it rejected a £23 million bid from Arsenal, only to get an offer of £30 million from Napoli. If Arsenal doesn't up the ante, Madrid is fine with a £30 million takeaway. If Arsenal does feel the pressure and bid more, Madrid gets off even better.
Beyond all of this, as Cross notes in his report, it's plausible for Madrid to sell Higuain for a lofty amount and then have enough to acquire Liverpool's Luis Suarez. That would make Gunners manager Arsene Wenger look like a complete clown by the end of it all.
Higuain is no slouch, posting 16 goals and five assists splitting time with Benzema last season. That's why Madrid is able to keep on raising the price for him.
In the end, a club perhaps overpays for the youngster (as talented as he is), while Madrid walks away smiling from ear to ear.
While managers like Arsene Wenger continue to worry and fret about their chances of landing a top-flight player, Madrid gets to sit back and watch the money roll in while milking the situation for all it's worth.
It's funny to think that the club that actually sells Gonzalo Higuain would walk away the biggest winner.