Dortmund is a club with good financial management but unfortunately, this club does not have big ambitions for a title. Although they have always had a good rotation in their squad after losing their star player, in reality Dortmund have never had a better chance of becoming a title-winning candidate. While other teams always have ambitions for a title but unfortunately, the great efforts they have put in sometimes become blunders for them. Also, competition in other leagues like EPL and Serie A is more competitive, in contrast to the Bundesliga where only one team dominates and below it is the complementary team competing for the place below it and not about a title.
It should be realized that the finances at Dortmund can be stable because of the sale of some great players, so it is indeed quite difficult for them to contribute and compete competitively there because they always sell and sell their players.
But on the other hand this is a pretty good move for their finances due to the fact they don't have to be champions to stabilize their finances and it seems even the higher-ups don't really mind that.