But we see that several players have also rejected their offers because they are still focusing their careers on the European leagues and of course in the highest competition.
Sure. The top players who are still in the golden age like Lautaro Martinez will prefer to focus on playing in the top leagues in the world. Only those players who are not in their best form anymore who consider to move to Saudi. They focus on earning money, they don't really care about their career anymore.
Seeing Lautaro Martinez, of course he is in good harmony with Inter Milan, so he is definitely very comfortable at Inter Milan until his contract ends.
Unless there is an interesting offer from the top clubs, Lautaro Martinez probably prefers to stay. But I'm sure that he is posible to leave if there is an offer form the top clubs like Real Madrid, Barcelona, Bayern Munich, or big clubs in EPL.
Your perception may be correct. Because those who go to the Saudi Arabian League, of course they have achieved a lot in their individual careers so they are more focused on finding a bigger salary for their next career. But for Martinez he is still young and he still has many dreams he has to achieve on the European league stage.
On the other hand I see the good progress that Ac milan has made in this transfer window as they got fresh funds after successfully selling Tonali to Newcastle United. Where the finances they get can be easy for them to bring in many players in this transfer window. I see them as the most active team in this transfer window in Serie A because for now Ac milan has got 7 new players who will be an additional force for them for next season. One of the greatest signings is Pulisic because he has good qualities that he can develop with AC Milan in the next season.