Yes, Borussia Dortmund sees this as just a job. I think the championship is secondary to them. If it were me, I would prioritize the championship, but as many people criticize, Borussia Dortmund seems to be developing players for Bayern Munich. They should have won the Bundesliga at least once in recent years. They have really outstanding players. But instead of using these players for the championship, they prefer to market them.
I dont agree on that , Dortmund dosnt only see that all as only Job and also the Championship is not a secondary goal for them.
A few times in the last years they was just unlucky for getting the title and bayern Munich was to strong at this time.
If you developing players , and that should be always a option for a Club to making the players better at some stage bigger Clubs will be coming and you cant effort the salary of them.
Only for looking to get the title and dont watch the financial perspective of the whole Club you will be end up like Barca with restrictions or you will get Bankruptcy or insolvency.