I am afraid you are just trying to adapt a statistical theory to footballers form. What I am telling you is that it is not appropriate to do so. You need to make so many assumptions regarding so many variables as to make it a meaningless excersise in this context. For example, can you tell me what a players 'mean' form is? You may be able to retrospectively show a correlation for a regression to mean but you simply have no way of being able to hypothecate that a players very best year will be his last at that level until after his career is over. Some players improve year on year. That is why you simply can't say that Benteke or anyone else will never be as good again as their best year. Hence the examples I gave you.
I'm not sure why you persist with this. Please don't take this the wrong way, but trying to discuss something about which you clearly have such little (or, I think, no) understanding doesn't do you any favours.
I'm not sure how much more simply I can phrase it, so I'll go with the gravity analogy again - saying "you can't apply statistical theory to football" is like saying "you can't apply gravity to football".
Clearly you can.
Finding the best season isn't really relevant, finding outliers is. Benteke's first season in this country was a clear outlier. That doesn't mean his second season won't be worse, but when we're dealing with the unknown we can only play the odds. The odds were overwhelmingly in favour of his second season being worse.
In all likelihood next season could be better than this one buy until he regularly puts in seasons like his first it's far more likely than not to be a one-off. Unless we know for certain that it's more than a one-off he's absolutely not worth the £30M that Villa were asking for. I'm not even sure he's any better than Kane unless he can regularly have seasons like his first over here.