No one can underestimate Borussia Dortmund, because as you said even though they prioritize business, they can still play well and can show that they will always be able to compete at the top even though they failed to become champions. There are always new young players coming who can make their game like usual even though they have sold some potential young players for money. I have to appreciate that they are one of the teams that are successful in creating or finding very potential young players. Although they are not the ones who enjoy the results, it cannot be denied that they are the ones who can carefully find the potential of a player. This is thanks to the astuteness of the talent scout team they have. I am actually looking forward to the new names that they will find next.
There is no way to underestimate this Dortmund team. Renowned in the Bundesliga is Dortmund. This team may not contend for the title. Still they have a strong squad. And often Dortmund's players surprise us by performing well against the big teams.
Dortmund management's main goal is to find talented players and sell them at high prices. And they make money almost every season by selling players. And that's why Dortmund don't compete for the title. They make money by selling their squad's best players.
Dortmund would not have sold the best player in their squad if their goal was to win the title. If players like Haaland, Bellingham and Lewandowski were playing together in the Dortmund jersey, this squad could challenge any big team.