Rumors about Mac Allister and Liverpool had been swirling for months now and it's been great they are working quickly to bring in this player now. but indeed for Jude now it's a bit complicated I think.
Their rival is Madrid and when talking about Dortmund's business of course big money is the priority so if they really want to hijack Jude then they have to be prepared with bigger money than Madrid.
Liverpool have zero chance of signing Jude Bellingham this summer, he is all but certain to be heading to Real Madrid and i expect that deal to become official in a few days/weeks from now, Liverpool pulled out from the race to sign Jude Bellingham many weeks ago, they could not afford to pay the money that is involved.
Having said that, Mac Allister is no Jude Bellingham, but he is definitely a decent player who is going to greatly improve this Liverpool team, Jurgen Klopp would also have his eyes on other midfielders, because that is one area i think the club needs proper reinforcements. Liverpool are going to have quite a busy summer in the transfer window in order to be able to compete with City again.