I believe Xabi will move to Liverpool rather than Bayern. Although both are still rumors and there has been no official announcement. I think Xabi will focus more on developing a Leverkusen squad that can adapt to Xabi's playing tactics rather than having to build the same tactics for Munich. It's not like Girona where they are a mediocre team that is surprisingly able to compete at the top of the standings. Leverkusen is a solid team and is able to beat Munich and dominate the Bundesliga. Of course all rumors can come true. But I won't believe that Xabi will choose Munich for next season.
There is no need to make assumptions here, but you need to see what Alonso says about this and what the mood is in the teams. It is strange that with all this movement, Bayer has chosen a rather passive role, and is not trying to keep him in his team.
The Munich team are actively negotiating both with Alonso’s agent and with him personally, so it seems to me that everything here looks pretty obvious, although there is no signed contract yet, anything can happen. And if you believe what you can hear from Alonso, he is more inclined to move to Bayern. If he achieves good results with Bayern, then doors will also be open for him in any team, so he has nothing to lose.