Lewandowski and Depay are no match of course. Lewandowski has been one of the best strikers in football history. Therefore it isn't too hard to understand why Bayern Munich aren't very willing to let him go now. Because he can still be very useful and even continue be the top scorer in the Bundesliga. But I'm afraid they are very likely to lose him this summer as it seems. Barcelona seem to be the closest team to sign him now as far as I can see. Chelsea are rumoured to make an effort for him too but Barcelona could still be one step ahead.
Lewandowski contribution to Bayern Munich has been quite large so far, even at his current age Lewandowski has not shown a decline in performance in the game, so it's only natural that he is still priced quite expensively by Bayern Munich if there are other teams interested in buying him, 50 million euros for the player 34 years old, of course, is not a reasonable price, but it seems that it is one way for Bayern Munich to keep Lewandowski from being chased by other teams, with one year remaining on his contract it looks like Bayern Munich are ready to lose Lewandowski for free in 2023 later.