That said those hierarchies are nuanced with each club having known strengths. Southampton may be in the championship, but they still are arguably one of the five best develop academies in the country. Dibling's history with the club (albeit in different stints) is what it is. They have spent collectively over a decade to get him to become this current level of player. The whole club model is based on garnering resources from selling at a premium the best academy products they've produced.
Both things can be true. It's dog eat dog, there is a hierarchy in regards to resources, and to a degree public perception. But that doesn't change clubs right to their own calculus and or their competence. In this case Southampton has a right to hold firm on their eval, to a degree again, considering their strategy should almost be expected. It's equally fair for us to think it's too steep.
The question is where this might settle. Is there an transfer fee with sell on that splits the difference. I wouldn't be shocked if it winds up at 38/40ish with a percentage sell on.