Any club would want a player like Wirtz. He has been absolutely amazing at Leverkusen. He is incredibly talented; he is also a genius and a very consistent player. But I'm wondering what team is gonna buy him for such a price? It's obvious. Leverkusen set that price to deter suitors. But some rich clubs, like Real Madrid and Bayern, could borrow money to buy him. But i think they will not do that.
Big clubs will definitely be watching Wirtz because of his extraordinary ability and he is still young to achieve something that many clubs expect. Leverkusen will definitely offer a high price for this player and they will definitely not let him go without the desired price. But if Leverkusen want to build a stronger team then selling him to another club will not be profitable.
Usually in the Bundesliga only Bayern Munich has the potential to buy expensive players and they could be the club at the forefront to chase Wirtz. But if outside the Bundesliga then I am quite sure there will be many clubs willing to buy him with various considerations.