It cannot be compared to another sportsperson. Nodoby has ever paid such a fee for a professional athlete. To find subjects worthy of comparison we must look at teams, stadiums, films...
The new San Mames Stadium
Athletic Bilbao's new stadium cost around 180 million, quite cheaper than Neymar.
NBA champions
The entire team of the Golden State Warriors' salary amounts to 135 million euros. The NBA champions, very accessible for PSG.
A Formula 1 team
If you like motorsports, you could purchase the Toro Rosso racing team for 124 million euros.
A Hollywood movie
The filming of Superman Returns cost 250 million, just over the Brazilian's signing.