I strongly imagine that Dortmund have some sort of handshake agreement with Sancho's camp that he can go this Summer for the right price.
I also strongly imagine that United have retained their interest. You don't bid (according to SkySports) "an initial £73m, rising to up to £91.3m" in September 2020 and then lose all interest 7 months later. Which is why i am surprised that there aren't more rumours surrounding this. Although obviously there is a season to finish.
If Dortmund do finish 5th and they do have some sort of handshake agreement from last Summer, considering COVID, the 2 years left on his contract and their Europa League status, they definitely aren't getting that £108m. I would think a deal of about £80m rising to £85m should get the deal done.
As above, i imagine we've retained that interest from 7 months ago. BBC and Skysports both reported we bid worth up to £91m which would have made him our record signing. You don't go from that to nothing without exceptional circumstances.
New recruitment team is all in place, so let's see if they can get the job done.
A potential front 3 of Amad, Sancho & Greenwood would be tasty.