This year Atalanta probably calculated that they would go backwards, that is, that they would have a worse season than last year but still earn money, so they continue to do this.
I think it made sense in the past, but now the team seems quite strong to me.
This is the problem, and the problem is that when they lose some of their top players, they bring in players whose performance is mediocre or average. This isn't bad per se, but it's not particularly special either. Now, I'm curious to see how Ivan Juric (who is also new to Atalanta) will manage the club as optimally as possible so it can be as good as last season.