I think it's overblown and they added every single thing that is possible into the calculation and made a wrong one. That way it looked so high that they actually deserved to get it but I feel like they didn't deserve it at all.
Spending on infrastructure for the country really can not be considered spending on hosting the World Cup, but if this infrastructure is redundant at normal times (when there is no influx of tourists)? After all, before the World Cup, I didn't hear that there was a shortage of roads, electricity, hospitals or anything like that in Qatar. This means that additional spending on infrastructure was necessary and they can still be taken into account as spending on holding the World Cup.
There is some natural limit to the infrastructure requirements for a country of the size of Qatar. But if a small country like that hosts a World Cup and wants to impress the worldwide audience, there is no need to say that they are spending a lot of money that they would not spend on infrastructure otherwise. They are not hosting a World Cup every few years and would need additional infrastructure permanently. KTChampions correctly said that there was no shortage of anything that was publicly talked about and yet they spent hundreds of billions toward infrastructure upgrades and improvements. Workers began dismantling stadiums in December 2022 already and while there is no need to dismantle any additional streets, it doesn't mean that new streets or hotels still have been built for the only purpose to serve guests during the World Cup.