Dortmund is a typical club that buys players who are more affordable and they will try to improve the quality of these players for the better. Neymar is not the type of player that is expected to come to Dortmund and they are not going to waste a lot of money to sign him, let alone talk about the exorbitant salary that Dortmund has to pay every week. Gnabry would be much more affordable for Dortmund and I see a bigger chance Gnabry than with Neymar and if the rumors are true.
True, I don't think Dormunt will sign Neymar, especially with such a high price and such a high salary. Dormunt is famous for being smart in training to become a star player. And even in transfers they always target talented young players and are trained to become star players. Like players Lewandowsky, Matt Humels, Haalland and others.
Dortmund is known as one of the clubs that can always produce great talents and they will sell them to other clubs when the players have developed rapidly, that is the business that Dortmund runs and they have never thought of building a squad like Bayern Munich.
That's why Dortmund has never won, every time there are good players they are immediately sold while their rival Bayern Munich is the other way around. In every League there must be a team like Dormunt that only focuses on profits from selling players. if Dormund is in the German league, if in England there is a club arsenal, if in laliga there is Atl Madrid. They are all focused not on winning the league but focusing on making a profit by selling star players.