I think Hojlund is a good signing and Ten Hag probably thought it was too risky to sign Harry Kane from Tottenham. In terms of quality, Kane is indeed better than Hojlund, but spending up to 100 million euros for players who are entering the age of 30 is not the right move. Kane could have stayed at his best playing level for the next three seasons, but on condition that he didn't get injured. Of course this is what underlies Ten Hag not insisting on recruiting him because Kane cannot make a contribution in the long term.
On the other hand, Hojlund who is only 20 years old, is cheaper than Kane and has better development potential. And of course the risk of losing in recruiting him is not comparable to Kane, if Hojlund cannot live up to expectations United can easily let him go to another club.
But I think 75 Million Euros (plus 10 Million Euros Add-ons) is quite high for a Rasmus Hojlund. Atalanta knows very well that Man United really needs a striker and coincidentally Ten Hag has an interest in Hojlund. This condition is like a golden opportunity for Atalanta because they have a chance to push the transfer value higher than it should be. I hope it won't be a blunder and Rasmus Hojlund can contribute a lot to Man United because, with that high price, the expectation is definitely very high.