What is certain there is that they are good at finding young seeds there and making their young players potential which is always brought in by other clubs at a higher price.
There are so many names that they are selling for quite a high price like Haaland, Sancho, Pulisic and even Dembele being some of the players they have managed well, so even if they don't win the title they have a huge profit from the sales of their players.
Winning as a champion is just a bonus for Dortmund, on the last season they are near to making their move if only Erling Haaland stayed healthy I think Dortmund can have a chance of having truly a competitive game against Bayern Munich, but as you have said it is not their interest in getting that from Bayern and the other teams, if they have players that will prove unique, and has talent then it is a big win for them aswell if they can sell those good condition players,
Bayern Munich are really after de Ligt currently but for now it seems like just an interest. I haven't heard of an official offer yet. Chelsea are in this race also and I see Bayern Munich one step ahead of them. But the opinion of the player is the most important point here of course. de Ligt can be an important part of the team if he stays at Juventus. Because Chiellini has left the team. If he doesn't desire a move out of Italy then Bayern Munich and Chelsea both might be unsuccessful about signing him. Unless they pay the release clause amount of course.
according to what I have read, Chelsea is really desperate in getting de Ligt from Juventus even though they will have to make a certain sacrifice on their finances because it is a battle against Bayern Munich because de Ligt on the other hand wants to join Bundesliga to get it Germany's champion, for me, this is a solid win for Bayern Munich because Juventus is now having a meeting with Bayern Munich for the transfer, and they have the financial capability to secure a transfer from Juventus,
Even though Bayern Munich has good finances but I don't think Bayern Munich will be willing to pay a lot of money for Matthijs de Ligt, despite the rejection by Juventus of the offer that Bayern Munich has made. Basically Juventus have prepared several players to replace Matthijs de Ligt, this kind of planning is very possible for Matthijs de Ligt to really leave Juventus. But whether in the end Bayern Munich will really pay that price, I personally doubt it and maybe Matthijs de Ligt will choose another club like Chelsea, maybe.
I believe Bayern Munich have offered £76million while Juventus have paid £67.5m for Matthijs De Ligt and De Ligt really wants to be part of the Bayern Team, while Chelsea is having a hard time deciding on what to do, and I think Bayern Munich is likely to push this despite the so much players they have, and if they get Matthijs De Ligt I think this is goodbye for Robert Lewandowski to be traded for Barcelona,