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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.
All of this is still just speculation, there has been no official announcement as to where Xabi Alonso will continue his career, whether he will stay at Leverkusen, maybe move to Bayern Munich or Liverpool. Staying at Leverkusen would be better for him, that's my view, because he would have an easier time managing a squad he built with his own hands.
Xabi Alonso's success this season with Leverkusen has received a positive response from other clubs to sign him, he must make a decision for his own good in the future. The decision of where to continue his career is in his hands, I hope he doesn't make a hasty decision that will result in him being disrespected like what happened to Tuchel and Jose Mourinho due to losing too many points in the domestic league.