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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
but if barca manages to get lewandowski then their chances of winning la league next season will be very big
In addition to the obstacles you mentioned, Bayern Munich officials also said that a player must respect his contract, in this case it is confirmed that it is related to Lewandowski who we know he still has a contract with Bayern Munich until 2023. It is a dilemma when talking about these three parties, Bayern Munich , Barcelona and Lewandowski. This rumor has been very much discussed and is a hot topic today.