I'm still in disbelief that this could happen, but if it does then it's a big move by PSG. They're not only smashing the WR fee, but they're bringing arguably a top 3 player in the beginning of his prime from a club like Barcelona to PSG. That's unheard of.
I think it's dangerous to give a 25 years old a truckload of money and a private jet to go to Brazil when he wants, etc...However, beyond the money, I think Neymar will get much more personally out of winning the CL with Paris than he would with Barcelona. I don't know that getting Neymar alone would be enough to take them over the hump, but already last year if he was on their team as opposed to Barcelona, there is no remontada and PSG would have abused Barcelona on a big European stage. So this is a team that is slowly realizing their potential and a magician like Neymar can be the game-changer.
I think it also signals to the PSG players who have doubts just how serious PSG is about becoming European champions. However, even if Barcelona get 222M out of it, I still think this makes them look weak. You have someone to take the torch from Messi when he's declining and you're letting him go with 4+ years on his contract.
However, if they get Dembele and Coutinho with the money this season, then they'll come out winners in this.