He is the best striker, but you can't go past the fact that he's 33 and only has a few years left. He could have another 2/3 great season, but he could decline rapidly as well. With 30+ players you just never know and especially not when they're closer to 35 than to 30. It could be over any minute. Moreover, he is worth 0 next year because his contract runs out. 30-35m is not cheap at all in this situation. If he had a 2/3 year deal, then a fee in the range of 50m would be more appropriate, but for a 1 year contract it's a ridiculous asking price.
Besides that you're completely going past the fact that Bayern should show some class and respect to a player that's meant a lot to them. It's not like he's 25 and just played for the club for 3 years. He's been there for ages, broke all the records, won the biggest prices and now has a wish to spend the last seasons of his carreer in another country. Instead of respecting a club legend's wishes, Bayern launches a media campaign to make Lewandowski look like a villain. Only because Bayern is butthurt that someone doesn't want to finish the carreer with them. Like that's the end of the world. It's ridiculous and totally classless. Not a way to treat your stars.
At the end Lewandowski got a contract with Bayern and that's how the club valuates him. Lewandowski isn't only the best striker over the last years but also extremely reliable and almost never injured. There are very few who live as professional and probably have as good genes. Ronaldo maybe and he still plays for you guys at the age of 37.
Regarding to your comment Bayern isn't showing any class in this transfer drama and I have a different view point.
I think we can all agree that the Mané deal was handled quietly, swiftly and with class.
However, this wasn't possible with the Lewandowski side.
First his team was complaining on a weekly base that Bayern doesn't seek talks for a contract extension. Bayern's answer was there will be enough time after the CL as they didn't want to derail their season with contract talks, especially when the player still got a contract until 2023. The club always stated they wanted to extend with Lewandowski and won't hire Haaland. This strategy went perfectly well with the extensions of Neuer and Müller. Still the Lewandowski side didn't start quiet, on the contrary they intensified their public campaign against the club launching the story Lewandowski doesn't feel respected and Bayern are negotiating with Haaland behind their back. Funnily there was never a talk of Lewandowski leaving until it was clear Haaland will join Man City but the complains were always about the duration of the extension and timeline.
Now Zahavi changed the communication completely and suddenly Lewandowski wanted to leave immediately and sign a the ready to sign 3 years contract with Barcelona. That's when things totally escalated and the Bayern board had enough telling publicly Lewandowski will have to honor his contract and stay until 2023. Instead of calming things down, Zahavi, Barcelona and Lewandowski further escalated during the nations league.
I don't say Bayern is faultless in this drama but the main share is with Barcelona and Lewandowski's team.
Barcelona not even being able to close the deal, because until today they can't register any new players with la Liga doesn't help either.
@mods feel free to move this answer to the Lewandowski threat.