According to German media outlet Sports Images.
Bayern
When Munich priced their players with reference to the German transfer market (Deutsche Transfer), they realized that there was a large gap between the actual transaction price and the Deutsche Transfer price. This posed a challenge for the club in selling players and became one of the key indicators for judging the work of Sporting Director Eberl internally.
Bayern's initial bid for Drieht was €60 million, despite being valued at €65 million by the German Transfer. However, Manchester United's latest offer of just €30 million plus a €5 million fluctuation made Bayern realize that the initial bid was unrealistically high.
The same happened with Mazrahi. Despite being valued at €30 million by the German turn, the buyer clubs were not willing to pay such an amount. Bayern previously accepted an offer of €15.5 million plus €4 million float from West Ham United, but the deal eventually broke down.
This gap has caused Bayern a lot of problems in terms of player sales. The club needs to find a balance between the reality of the market and de transfer valuations in order to get a better return on the transfer market. This also puts a higher demand on the work of sporting director Eberl, who needs to be more flexible and precise in player pricing and market negotiations.