I can't take this list seriously, Guendouzi has had a solid debut season but surely the likes of Havertz, Vinicius, Foden and Kean are all worth more than Guendouzi? Havertz and Vinicius especially have at times been the best players for their teams this season
That list is a bit off. Havertz probably tops that list along Sancho. Unreal talent. Tbf, a lot of people say he even looks a level above Mario Gotze during his first BvB stint, who was at that time dubbed the German Messi to come - and actually was astonishing.
Havertz is the highest scoring player born 1999 and after of all five top leagues this season. Youngest player ever to rack up 50 Bundesliga games, aged 18 last season. Overall, he's now played 104 first team games aged just 19. With his 16 league goals, he's the youngest player since 67/68 to score 13 or more in a single BL season. No way are Guendouzi or Zaniolo worth more.
They, although of course great talents, are rated slightly too high. Guendouzi has played a solid season, adjusted nicely to a far higher new league, but also shown quite some areas where he needs to improve big time. Zaniolo had that one CL game in which he scored twice and is now supposed to be the 3rd most valuable U20 player? I don't think so. I haven't seen Vinicius too much and his goal scoring doesn't seem too impressive, but I heard he's actually been very solid. And this was his first season at Real Madrid after coming from Brazil.
They also left out De Ligt because they only used the top 5 leagues and left out the Netherlands.
Keeping in mind that attacking talent usually generates higher interest and thus prices, a more reasonable top three would probably be 1. Sancho 2. Havertz 3. De Ligt. I think the first two will fetch fees above 100m, while De Ligt will probably get Ajax a similar fee to the one they got for De Jong. After those 3 you could put Vinicius, Guendouzi, Zaniolo, Donnarumma, Rice, N'Dicka or Konaté, and Joao Felix in basically random order to complete the Top 10.