I do not think any item will net us 130 million. Ronaldo is a fast depreciating asset and will probably have no re-sale value (unless the Chinese clubs go crazy even when he is approximately 36).
But assuming a four year contract, I think it's arguable that the increase in marketability, sponsor and actual sales of merchandise may recoup his transfer fee.
The hope is that signing him will also be a very romantic homecoming that brings us fans. And he leads us to being the best team in the world again. And if he continues being the best in the world, it may also elevate our status over Madrid.
But the above assumes many things and ignores the wages we have to pay him. So all in all, no one really knows what will happen save for our finance team and their risk tolerance.
That said, I would personally welcome him back. His drive is insane.