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.
Wirtz is a fantastic player, but paying 150m for just the transfer alone is wild, clubs will inflate their prices whenever there are other options available in the market, and Wirtz is injury-prone. Ademola Lookman would be such a good signing for Bayern Munich if they don't manage to get Wirtz... such a versatile player with an eye for goal So I think Wirtz isn't worth the price and can't stay fully fit to play 60 games a season.