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.
Ademola Lookman not on Bayern Munich wish list although I agree Ademola is not a bad choice, they instead targeted Xavi Simons from Leipzig but the problem still the same there are competitors from Premier League teams and reportedly Arsenal or Liverpool are the closest so Munich must turn their attention to other players. It must be admitted this season many clubs are looking for players in the Attacking Midfielder or Winger positions meaning it will impact the release price, my suggestion just wait for the next season.
I just found information regarding the players on Munich's list yeah at least 7 players there and the total budget reaches 330 million but I'm sure only a few players will be brought in. Jonathan Tah is probably the closest to being recruited with free transfer status.

Loads of talents but this list is too expensive and this list did not hype me up. Tah isn't the defender Bayern needs, Kompany already has three good defenders. Stop buying center-backs
At least one new winger is set to join Bayern in the upcoming summer transfer window. But It’s concerning that an expensive, washed-up player who doesn’t even fit their system (Nkunku) is being considered over a younger, much cheaper, and much more talented player who can fit in their system (Cherki). IMO
Anyway, how seriously Bayern will enter the race largely depends on the price. By the way, Thanks for your info.