-Mkhitaryan refusing to take a penalty in the cup final plays a role in why Dortmund are willing to sell him.
-Dortmund's threshold is €42m. United's offer is supposedly over €40m.
-Dortmund's leadership wants to discuss this again in the boards/comittees towards the weekend, which is uncommon, but Mkhitaryan has become a political issue now.
-Mkhitaryan only plays a small role in Mourinho's plans, who is mainly trying to sign Pogba and Ibra.
^that one is pretty alarming if true
-However Mkhitaryan is hell-bent on joining United and already canceled his flat in April, long before negotiations with Dortmund broke down.
then he mentions possible successors:
-Dortmund (only) made initial contact with Leverkusen regarding Bellarabi, but they immediately went to the press with it.
-Schürrle, a pesistent rumour, causes surprise in Dortmund.
-Götze is apparently more realistic and might be available for something in the region of €20m.
SZ is one of the most reputable papers in Germany and Röckenhaus is a serious reporter who, given some of his infos, most likely has direct access to some people at BVB. So I doubt he's just making stuff up. On the other hand I recently had the impression that he was willing to exaggerate certain things/trends a bit in order to help Dortmund put a certain spin on events, for example when he reported that some Dortmund players believed that there was a chance that Hummels might stay after all, a couple of days before the move was finalized.