Ibra was around 40M + Eto, not 60M + Eto. Eto was valued around 20-30M at the time due to being in his last year of contract.
Ibra was great player, but he always needed a team built around him rather than being a piece of the puzzle.
And when Pep decided to move Messi centrally it basically meant Ibra role declined even further.
Individually, both Eto and Ibra are comparable, but Eto was a winning player who was willing to give it his all and do whatever it takes to win, even if he had nig ego of the pitch.