There are a decent amount of players better than Bale. He's good, but not worth more than guys like Suarez. 40m tops for now, if Suarez ends up going for 50 odd.
There's one thing... You often forget that this man can solve the game on his own, and he did that few times. I don't approve this 100 million, but definitely worth more than Suarez (+his bad behaviour is what confirms it easily).