Gundogan is going to join Barcelona but still, but nothing is clear and there is still a chance for Gundogan to join another team even if he signs the contract with Barcelona.
Because if Barcelona fails to register the contract of this player because of the financial issues he can join another team.
Do you really believe Barca will sign a player and not be able to register him? I see all these news update all the time and it's funny at this point. Last summer some sports newspapers like The Athletic really believe Barca will go bankrupt. How can people be that naive?
Barca registered all the players they got last despite all that the media reported, and now they have started reporting this summer again. They didn't sign Messi partly because they would not have been able to register him.
Barcelona will register all their players, every other thing they are doing is just a precaution.