If I were the owner of Bayern Munich then I would ignore this player I'm sure there are other players with the same talent at a lower price of course. Florian Wirtz is indeed one of the best players this season but there is no guarantee he can change the team, sometimes great players need to be handled by the right coach. Bayern Munich actually has a way to bring Florian Wirtz for 100 million but they have to go through one season, so let Wirtz go to the EPL next season and then the following season bring him to Munich.
Quite a fantastic price and I agree with you because there are still many players who have the best abilities at a much cheaper price. Leverkusen gave a special price for Bayern Munich as their challenger in the Bundesliga and it seems that Leverkusen is taking advantage of this condition to make money from Florian Wirtz. If the scenario is to let Florian Wirtz go to another League first then there is no guarantee next season they can bring him back because the club that recruited him at this time will definitely include a release clause with a fee that is no less than the offer given by Leverkusen.
I think Bayer Leverkusen wants to send Wirtz to another team. Because they will be in the Champions League next year and they also want to be champions in the Bundesliga. Their biggest rival in the Bundesliga is of course Bayern Munich. They don't want Bayern Munich to get stronger, so they offer them a different price. In my opinion, this is a situation that arises from the competition between the clubs. It is normal for such things to happen in football because you don't want your strongest rival to get stronger and you don't want them to get stronger by taking your best player.