Might surprise you that Botta was a good deal. We got a nice 3.7m profit on him.
Gabriel was in another category. Super expensive after missing out our true target, the other Gabriel. Palacios type of deals are relatively cheap, comparable to e.g. Alvarez, but he might turn into another Thiago Silva, who knows. As his salary is cheap in the worst case we should be able to return some millions back, not big of a loss.
Well I am surprise for Botta, but I won't necessarily call that a good deal as it is an opportunity cost that we sacrifice to use those dollars to invest in a personnel to strengthen our team during the period we own him, but at least in return we get we had profit, which can be further invested in the squad.
However, this won't be the case for us, cause the profit maybe pocketed now, and as a fan, I care more of the team's competitive level.
I am not saying against the deal, but overall I think going hard on scouting S. America has a huge randomness in there, unless we are willing to get the top talents, which is going to cost a lot (see Real Madrid); the targets we might be able to bring over would probably be Botta, Ricky Alvarez.
On the accounting side, it might not look so bad as you pointed out, even if they don't work out for us, it can be profitable, and if it does we will be reward handsomely, regardless selling them or not; however, pitch performance will have to bear huge uncertainty.
With that all said, I think this is the only way to go, given our restrictions and circumstances, and hopefully with a well structured team and a consistent environment (same coach and management providing), we will be able to not destroy talents.
P.S. I actually like this dude so far from what I saw on youtube highlights, despite everything I said.