Bayern Munich are really after de Ligt currently but for now it seems like just an interest. I haven't heard of an official offer yet. Chelsea are in this race also and I see Bayern Munich one step ahead of them. But the opinion of the player is the most important point here of course. de Ligt can be an important part of the team if he stays at Juventus. Because Chiellini has left the team. If he doesn't desire a move out of Italy then Bayern Munich and Chelsea both might be unsuccessful about signing him. Unless they pay the release clause amount of course. 
I was surprised to read the news that de ligt was more interested in the new offer made by bayern. even the issue is that Bayern want to make the transfer de ligt the most expensive in the club's history. I really never think that Bayern was so focused on improving their defense by buying expensive defenders.I agree with you. Bayern Munich is not only aiming for the Bundesliga title next season. They want to win the Champions League. Bayern Munich does not have to suffer too much to win the Bundesliga title. However, if you want to play well on a platform like the Champions League, you need a strong squad and a good match strategy. Bayern Munich is now focusing on this aspect.