So, I would say that Atalanta is very good at what they do, what they do is something thousands of teams try in all over the world but they keep failing at it, Atalanta didn't fail and they managed to make it work and now they are very good thanks to it.
There are clubs like Atalanta and Chelsea that are working like factories. Loan legions I'd call that.
For example, if I'm no mistaken, in 2016. or 2015. Parma had more then 150 players on loan at the same time in only one season. Chelsea has been like that for more then 10 years and Atalanta is doing the same thing.
They buy tons of very young players for low fees, loan out a legion of young players where clubs that loaned them out pay their wages. Player are on loans until they either become good enough to get in the main team or reach profitable value and sold.
You have players in Chelsea that are officially veterans in Chelsea and yet they haven't played a single match for Chelsea. Now more and more clubs are taking this approach.
I would call that highly unethical, if you put yourself in the shoes of a young player. You get loaned for half a season in one club in England, then you move for a year into another club in England, then you get loaned for another year in Spain and so on...
It is a meat grinder and no matter how talented you are this can only be survived by extremely adaptable personalities, but there must be consequences nonetheless for a 17 year old moving like that.
You will see in the coming years this topic will become the number one issue in modern football and there will be restrictions on the way when it comes to this type of "managing" young players.
This looks like handling cattle from my perspective.