That's just my opinion but I think that high price tags just means the player is not for sale. I do it too.
Currently Jadon Sancho is one of my best players and he is definitely not for sale, but if some teams are willing to give me more than 180 million, I'll sell him.
And in my current save I did get some great players for ok prices, and none of them were transfer listed or in the last year of contract:
Mind you, the prices are in US Dollars and not pounds, so 105 million USD is like 87 million pounds