That article shows a complete lack of understanding as to how the transfer system works.

For instance, it does not consider age.

In three years time, all things being equal, Bent will be in the prime of his career and still worth £16mio. Henry, a better player now, will be 33 and in all probability, finished. Resale value, zero.

That's why Bent is worth the same as Henry.

There are some pretty astute types in the game nowadays. The absolute level of transfer fees may be barmy, but the relative value is usually pretty logical.