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Is obvious that Bayern Munich don't want to lose Lewandowski. Perhaps, they still want him to play in the club next season along side with their player Sadio Mane. However, Lewandowski have made it clear that he is no longer interested in the club, and probably want to play elsewhere. Therefore, it will be unfair if Bayern fails to sell him out. He is currently Barcelona's top priority. But, I don't think Barça will be willing to pay 50 million euros which Bayern is requesting for the player.
I think the reason why Barca don't want to pay Lewandowski more than 40 million euros is that apart from Lewandowski is old, Barca's finances are in a very poor condition
if Lewandowski wanted to soften, then the Bayern attack line was the strongest at this time compared to other teams because mane + Lewand would be an extraordinary strength