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.
Bayern Munich actually should not keep Robert Lewandowski in the team anymore especially after he has expressed himself so bluntly. and I think they know that very well. they are just trying to find out the best offer that they will be able to get for this player. I think what Barcelona offered to Bayern Munich is a very good offer and it is not going to get any better than this. so if you want to sell him they should do it now because I don't think under current circumstances Barcelona is going to increase the offer anymore.