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.
If you ask me, I think Xabi Alonso should move Bayern Munich. He would gather more experience there, he is not experienced enough to become a manager of such a big club in the Premier League. The media is ruthless there, the fans are ruthless, and simple things can get very complicated. Bayern Munich or the Bundesliga is relatively calmer compared to the Premier League. He can grow more in Bayern Munich and after 3-4 more years after gathering more experience I think he can make a move to other big clubs such as Liverpool or Real Madrid if they need him.
I am not saying he is a bad coach, he is having an once in a lifetime extraordinary run with Bayer Leverkusen right now, but the lack of experience is still there making me think he is not fit for the Premier League yet. Bayern Munich on the other hand, although a big club as Liverpool, it is easier to manage it.
regards
duke