Borussia Dortmund are known for polishing young talents who have yet to shine. Neymar is a really great soccer player. But I don't think Borussia Dortmund will sign him because this kind of transfer doesn't seem to be in line with their transfer policy. Also, I'm not sure that Paris Saint-Germain will approve this transfer. Because Messi has gone to America. And Mbappe is creating problems by not signing a new contract. In this situation, only Neymar is left for them. I think Paris Saint-Germain might want to keep Neymar in the team. A big change in the squad could have more negative consequences for them.
Some time ago, PSG supporters urged Neymar to leave because his condition, which was often injured, made his services to SPG considered inappropriate, especially considering that his salary at PSG was expensive. However, Neymar actually responded to this by staying put and ignoring the pressure of the PSG supporters. I realize it was Neymar decision, but Dortmund don't have many options here, instead of taking Neymar they are looking for other options that can be used a lot. For the needs of the Dormund striker, they only need to consider the players that will be sold by Bayern Munich, besides the cost can be more affordable, also in terms of attacking balance it can still be effective.