Atletico Madrid finished the league in fourth place last year, 5 points behind Girona with an extra performance, but we will see if we will see similar success from Girona this year. They got Sorloth, who I really liked, as a striker. Now there are also Alvarez rumors, and it is said that a fee of around £70 million will be paid to City. Madrid, who pays such a high amount of money, probably cannot make any other transfers this season. They will also have to spend very carefully due to FFP rules. In my opinion, Alvarez would be very successful in the current squad, but I also think that Atletico Madrid currently has very high-quality strikers. I do not know if Alvarez is needed.
Girona is a small club and success in the past season is very hard for them to repeat. They already lost their best player like Dovbyk to Roma and Garcia to Leverkusen. [1] They reused the transfer money to buy some other players but at cheaper costs and it's not easy for same squad to repeat that success, not mention in a new season they will have to play with many new players.
[1]
https://www.transfermarkt.com/fc-girona/startseite/verein/12321Girona have very small chance to finish this season in top four again and they can enjoy Champions League air that is a scarce opportunity for a small club like Girona.