Actually if they let De Jong go to United I think a deal on Lewandowski can still be done but it looks like they continue to hold back both Lewandowski and De Jong.
It would be better if they could decide as soon as possible because indeed if this is allowed to continue then it will be increasingly difficult for them especially the transfer market is getting closer to the end, the more they hold on to it the harder it is to get a deal.
This means that something has to be exchanged to outsmart the team's needs next season, but reaching an agreement between the two clubs will also be problematic if player contracts are not seriously discussed in the near future, as the transfer window is about to end. I'm sure, this will not happen for the purchase of these players, with the difficulties they are currently experiencing
Barcelona will have Lewandowski if in the future De Jong manages to move to Manchester United. The fee from the sale of Frenkie De Jong could be used to complete the process of Lewandowski's move from Bayern Munich. So there is no need to worry about the financial problems that are being experienced by Barca.
Lewandowski is too expensive in my opinion considering he is already over 30. Maybe Barcelona saw other things that Lewandowski had so they still wanted to bring him to Camp Nou.
It's different if Barcelona have an interest in other players who are much cheaper than Lewandowski, the problem is that Barcelona wants players who are mature and have great experience to bring back the Club, because in the past season Barcelona failed miserably in all competitions, the best option is to release De Jong, but until now there has been no agreement on a sale clause against De Jong, it is certain that Barcelona will find it increasingly difficult to get around the problem