I obviously agree with everyone that he's not at the level Ronaldo was when he went for £80m but I think that's sort of besides the point. Cavani and Falcao went for £50m+ whereas Forlan didn't even cost £20m just a year previous to Ronaldo's sale. Both players are worth more but not to that extent - there's been at least a 30% rise in terms of fees paid at the top end of the market. Paying that much doesn't mean they expect Bale to be as good as Ronaldo. I think he'd be well capable of justifying the fee personally. He got 16 goals and 7 assists in 22 games from January onwards and I reckon he is at the stage where he almost guarantees you a goal a game in one way of another. The goals were of such quality and importance that he really has established himself as someone you can rely on for key contributions every game now. It's not inconceivable for him to break into that bracket of being one of the top 3-5 players in the world and if he stays there for 5+ years I'd say he's worth £30m more than Cavani. It's really not an absurd price compared to Neymar's £48m, IMO.
I don't think Bale has exhibited anything near enough to be looked upon as even a 60m player. He would need to have a repeat of the season he has just had to even make that bar, for me and then you have to minus the CL from the equation when comparing him to the true elite whose bracket he is being forced into with such an evaluation.
Technically, he hasn't shown anything in the Zidane, Figo, C.Ronaldo etc bracket that makes him a bona fide player at that level apart from some of his shooting and some of his crosses, which are nowhere near the level Figo's were at when he was valued at what he was. In each instance, i don't think those fees could be baulked at, all three of the players mentioned were either the best or very close to it to the point of redundancy and subjectivity. I wouldn't have Bale in that bracket off the back of his CV to date and there are a number of players I'd take before him who have moved for a lot less than he will.
I'm not saying he can't better or become an upper-echelon player, but unlike some from the past or even some truly great potential stars active now, I would have my doubts about him.
You've also got to factor in pressure to deliver in a side that suddenly doesn't look at him all wide-eyed and hopeful, but is demanding and expectant that he can outdo his past season at Spurs for them in key games at key times. It's another world for Bale entirely, and nothing like the shuffle from left to right all the aforementioned players took when they went there.
At the very top end, Bale's about a £50m player, and even that's a stretch but can be acceptable because of who his chairman is and hype train behind him, but just catapulting him into the umbrella of true all-time greats for practically no reason at all is a farce, one that only the likes of Perez is capable of.