It's a huge blow for us, definitely. Simão was our best and most important player, always performing at a top level for the past 6 seasons. We've lost a reference and we're definitely weaker without him.
BUT, we also have to be rational and realistic. It was a very good offer, let's not forget he'll soon turn 28. Henry, who is Henry, was sold by 24 millions. Also, Simão wanted to leave and he'll receive a huge wage there. We shouldn't stop him from leaving yet another year...
NOW, it all depends on who the two players from Atletico are and also who we sign to replace Simão. If it's Costinha and Maniche, LFV and the SAD can go f*ck themselves! I never ever want to see those washed up has beens mercenaries in my club. If it's Seitaridis and Zé Castro, just as an example, it's two really good options.
Finally, it also all depends on who Simão's substitute is. There are no excuses for not investing on a top quality player. My favourite option would be Daniel Carvalho, he would be a great signing. But even if it's not him, it's got to be a player of that caliber. Let's hope Benfica's board doesn't let us down with this, signing a Laurent Robert-type...