I agree with that but the problem is we don't have anyone who could play Rakitic's current role in that case (and we have players like Rafinha and Denis who can play in Iniesta's role). Roberto is probably the closest to that from our current midfielders but he'll most likely be starting RB.
I don't know where the 21m buyout figure comes from, I am reading 24m everywhere else. Also apparently City submitted a bid of 21.5m and Manchester United submitted a bid of 19m, both are higher than our alleged bid and both were rejected.
At the end is Gabriel who will decide. IF he says to Palmeiras he wants to leave and that he only wants to join Barça (or City or United) then they'd probably have to accept our offer that will be a couple of millions lower (at least fixed amount and with more variables) than others. If he doesn't have a prefered club then his club can take the best offer.
That said, I don't know much about this kid but for me he's just Sport's flavor of the week. I don't think we'll buy him. Yes, he could be a great talent but will need at least a season or two to adapt so it's a question how much he'd really help the team in that time. I really think we should get someone who can perform right away as backup for MSN and I don't believe Lucho would really trust some 19 yo kid to do that. Only way I could see us buy him is if the club think Neymar will leave next summer and Gabriel can be his longterm replacement. But I doubt that as we'll go for a bigger name in case Ney leaves. Some people are saying he can play all positions in our attack but as [MENTION=2]Bojan[/MENTION] said I also doubt he can play Messi or Suarez's role, so he'd most likely only be Neymar's backup.