I don't think Bale has exhibited anything near enough to be looked upon as even a 60m player. He would need to have a repeat of the season he has just had to even make that bar, for me and then you have to minus the CL from the equation when comparing him to the true elite whose bracket he is being forced into with such an evaluation.
Technically, he hasn't shown anything in the Zidane, Figo, C.Ronaldo etc bracket that makes him a bona fide player at that level apart from some of his shooting and some of his crosses, which are nowhere near the level Figo's were at when he was valued at what he was. In each instance, i don't think those fees could be baulked at, all three of the players mentioned were either the best or very close to it to the point of redundancy and subjectivity. I wouldn't have Bale in that bracket off the back of his CV to date and there are a number of players I'd take before him who have moved for a lot less than he will.
I'm not saying he can't better or become an upper-echelon player, but unlike some from the past or even some truly great potential stars active now, I would have my doubts about him.
You've also got to factor in pressure to deliver in a side that suddenly doesn't look at him all wide-eyed and hopeful, but is demanding and expectant that he can outdo his past season at Spurs for them in key games at key times. It's another world for Bale entirely, and nothing like the shuffle from left to right all the aforementioned players took when they went there.
At the very top end, Bale's about a £50m player, and even that's a stretch but can be acceptable because of who his chairman is and hype train behind him, but just catapulting him into the umbrella of true all-time greats for practically no reason at all is a farce, one that only the likes of Perez is capable of.