Lewandowski is Bayern's best striker to date and has scored many goals for Bayern, then it's actually a big loss for bayern if they let lewandowski off as a free agent next year. €60 million is not money that will be easy for barca to get (looking at their current financial condition), so I believe that barca will try to continue negotiating for bayern to reduce lewandowski's price.
currently Bayern are just waiting for the right price but I believe Lewandowski will definitely be released this season because it would be a big loss for Bayern if they don't sell him this season whose contract will expire next season of course if Bayern don't let him go next season Lewandowski will leave for free.
in terms of quality it is very reasonable if Bayern offers a high price but if you look at the duration of the contract, which only has 1 season left, they will definitely release the player at the price demanded by Barcelona, at this time it is only used as a drama by Bayern so they get more money .
and also Bayern have officially signed Sadio Mane as a replacement for Lewandowski, so it is very likely that Lewandowski will soon leave Bayern.