Is Paul Pogba worth £100 million or more?!

Paul Pogba. Released by Manchester Utd; the very club who are wanting the services of the French international. But the question is, is Paul Pogba worth £100 million or more?
During the past 2015 / 2016 season, Pogba performed well, yes just well in the Italian first division (Serie A) his stats was he played 35 games, scored 8 Goals, 12 Assists and he ended up taking 124 Shots. During the season he won the Italian Serie A title, the Supercoppa italiana and the Coppa Italia. So he did bag himself a treble winning season but in a league where all the other teams have not competed for the league in the past 4 seasons it was a walk in the park for him and his team.
£100 millions price tag season?
One footballer who had a similar season statistics wise is James Milner, yes James Milner. Who cost Liverpool FC at the start of the 15/16 Premier League season a total of £0; yes James Milner went to Liverpool as a free agent. His stats in the Premier League are as followed. 28 Games, 5 Goals, 11 Assists and only 39 Shots and lets not forget Liverpool finished 8th, with no great star player so to bag himself 5 Goals and 11 Assists in a team that did not focus mainly on the league is pretty good; he also helped lead his team to the Europa League final against Sevilla and the League Cup against Manchester City. Unfortunately not winning either final. Also lets add in for some people the English Premier league is the most competitive league in the world. So to perform well in this league you must be doing something right!
With what has being said about Paul Pogba and James Milner in my opinion they had similar seasons and one cost £0 and the other has a price tag of over £100 million. In conclusion I don't think Paul Pogba is worth that price.
Do you think he is worth this much? If so. Why?