Bayern deliberately set a high enough price for Lewandowski if Barcelona wanted to buy Lewandowski this year. That's Bayern's way of making Barcelona retreat to pursue Lewandowski, because it's very clear that Bayern are not willing to lose Lewandowski. Therefore, two Barcelona offers were immediately rejected by Bayern, as you said Bayern want the price of 50 million euros and Bayern don't want to lower that price.
The latest news that Barcelona intend to make a third bid for Lewandowski next week, it looks like Barcelona will pay the transfer fee that Bayern wants, if that's true there is no reason for Bayern to refuse anymore. There has been no news from Lewandowski after expressing his intention to leave Barcelona, because currently ewandowski is enjoying his holiday. Even though what you say is true, Lewandowski's price is too high considering he is 33 years old and his contract expires in one more season. But we have to remember what happened to Mbappe who changed his mind when his contract expired, so it's much safer if Barcelona buy Lewandowski now.
It's really a weird situation for Bayern to "not lose" lewandowski, I mean is it because of money or something? Bayern should have paid Lewa whatever he wanted to keep him, if not then they are going to lose him next season during summer and they may not get a player that hope they would get this year because he may say he is "injured" most of the season for sure.
This is of course just my guess, he may not be a player like that, but it feels as if that could be the situation. All in all, Bayern loves getting players for cheap, and loves selling them for a high amount, which is what a business would do, but there are dramas in the middle that they can't control, these are not products, they are human.
I believe the main problem is money, I don't think there is any other reason why Lewandowski would want to leave Bayern if not for money.
Because at Bayern Lewandowski has gotten everything except a big salary, moreover Lewandowski's contribution is very large for Bayern,
so it's worth it if Lewandowski is given a big salary. What you say is true, if it's true that Bayern are serious about keeping Lewandowski,
Bayern should offer a new contract with a big salary. I believe Lewandowski can change his mind and will decide to stay at Bayern.
Because if Bayern want to keep Lewandowski by asking for a high transfer fee to Barcelona it may not be the best solution. It is possible that
Barcelona rejected Bayern's offer and waited for next season to be able to get Lewandowski for free, if that happens it will be much more
detrimental for Bayern in my opinion.