Sadio Mane is a mentally strong player likewise physically he's not just having enough game time, I'm still not sure he'll have a great career at Bayern Munich. He should plot his exit honestly. The talks with the board are not something I think they'll stand by.
One season after a last time Mane played in Premier League, we still discuss about him, is it off topic?
Mane now belongs to Bayern Munich and Bundesliga and he did good appearances for Southampton and Liverpool in Premier League but it is a story of the past. We can return to discussion about him if Mane decides to rejoin Premier League. Now he is still at Munich with Bayern and no signal that he will leave Bundesliga to join Premier League soon or in this summer.
Currently there are still rumors regarding the possibility of Mane returning to the Premier League. because it is rumored that there are a number of clubs that want him, including Chelsea, which they feel are quite aggressively hoping for Mane to strengthen their squad. Indeed, Mane's future at Bayern may no longer be hopeful because his career there tends to be not good enough, especially injuries. And finally, because he had a dispute with his team-mate during the match against Man City.
It is only rumor now and I don't know what clubs are interested in Mane and what clubs are in list of consideration by Mane. It is impossible for him to rejoin Liverpool because Salah is still in Anfield and like Coutinho, I believe Mane will not return to Liverpool after getting failure at another club.
Chelsea have problems with EUFA and their negative balance sheet recent seasons. What's going on in Chelsea is they are trying to sell some players with expensive cost to neutral their balance sheet and avoid punishment from EUFA. Before they can succeed with some such transfers and receive money from Saudi Arabia clubs, they will not spend much budget for new players.
Lastly, buying a player like Mane with some injuries last season and bad form too, is not smart. Chelsea must build their squad with young players and aim at their future for success in next 5 years and longer.