I think they are genuinely shocked at how this is going down.
All the reports from Germany about it being a done deal and 100m euros etc. - I dont think those are made up by the journalists, I think Bayern told them that because they thought it was true.
Same with Kovac saying he was pretty sure leroy was coming, and the players saying hes going to fit in.
It's not posturing, they just genuinely think if they reach an agreement with Sané and prepare to spend (for them) a huge fee of €100m then the deal is done.
This isnt just a City/Bayern thing either, they just dont know what it's like to negotiate with a big club.
They've never bought a player from United, Chelsea, Liverpool, Arsenal, PSG, Bayern, Madrid etc. Unless that club was trying to offload the player.
The idea that a club would laugh at their generous offer and demand 50% more is unheard of to them.