From one of the news portals that I got, Bayern Munich has made their latest offer for De Ligt. The amount is around 90 million with a combination of cash plus bonuses, I think instead of long and unfinished negotiations and the offer is very close to 100 million, then it seems it would be better for Bayern Munich to immediately follow the wishes of Juventus with 100 million. Unless Bayern Munich have no money and only bid in the range of 50-70 million, then naturally the negotiations will be very long. But even what happens that their offer is very close to the nominal price, then completing the transaction sooner would be better because after all, De Ligt himself really wanted to leave and had agreed to join Bayern Munich.
I would be surprised if that news is true because i highly doubt that Bayern will offer such a high amount of money to Juventus already. The last thing that i heard was that Juventus wants to have the same amount of money for De Ligt that they have paid for him themself, which was 80 Million €. I don't think that Bayern would pay even 1 € more than this 80 Million € but they are probably trying to get him for like 60-70 Million €. I would guess that in the end the price will be at around 80 Million € including all portential bonuses. Bayern will never pay 100 Million €. If Bayern could get De Ligt for 80 Million € then i think it is a good transfer because he is only 22 years old.