Robert Lewandowski's desire to join Bayern Munich has been no secret, but following the forced sale of Mario Götze to the Bavarians, Borussia Dortmund haven't been terribly willing to negotiate. While Lewandowski does not have a release clause in his contract, he only has one year remaining on his deal and can walk to Bayern on a free transfer at the conclusion of next season. He's rejected interest from other big clubs, probably because he intends to do just that.
Dortmund manager Jürgen Klopp spoke about Lewandowski and his move, conceding that Lewandowski is almost certain to leave the Westfalenstadion and join Bayern.
"I think it is a fact that Robert Lewandowski will join Bayern at the end of the coming season. What matters now is what we do before that point ... To a point, we were willing to discuss Robert's desire to move, but since nothing happened during that period, we eventually had to say: ‘So now it no longer works for us'. And now we want to prove we can be successful in the coming year with a quality player like Robert. It is all about our results in the coming season, and I know Robert sees things the same way."
It says something about Dortmund's bitterness towards their rivals that they'd rather let Lewandowski walk for nothing than sell him to Bayern this season and make a bit of money in the process. Unfortunately for them, his value has now diminished significantly by his reluctance to join other teams. If Bayern are the only team Lewandowski is willing to go to, they don't have much incentive to pay Dortmund what he's worth on the open market. Under these conditions, a season of Lewandowski before he leaves on a free is probably more valuable to der BVB than whatever fee Bayern would be willing to pay.
From a pure footballing perspective, Klopp and the new Dortmund regime have done brilliant things, but getting just €40m for Götze and Lewandowski is a disaster from a business perspective.