It is true that when a club sets such a high price for a player, it actually says that this player is not for sale, but if a buyer is found for such a high price and they will be able to make an appropriate replacement, for this money. On the other hand, I constantly see how prices for players are constantly rising, if earlier it was a wonder to hear the amount of 100 million, now it has become the norm for almost any top club.
Currently, many clubs are controlled by rich companies and are ready to spend a lot of money to buy players. In my opinion, this is an unhealthy market shown by the club. Just look at what's happening to Barcelona right now. Previously they could buy players at high prices, but in the end when they lost star players who could attract many investors and sponsors, the club suffered financially. Expensive player salaries do not come with sales of players. This harm the club's finances because of bad money management.