I'm saying you're initial comment of saying 37 million euros is "stupidly low" was unrealistic.
It is stupidly low when you consider the impact it could and probably will have on Dortmund in the long run.
So they pocket that £32million and lose Gotze. You can't simply replace a player like that with Dortmund's model where they will not go out and buy a superstar because of their club model. The gap between Dortmund and the teams below is not that huge. Schalke for example could easily bounce back next season and reclaim 2nd spot, they have a very good squad and a few good signings could move them from 4th to 2nd (no one is going to challenge Bayern for 1st now). So weakening the squad for the quick cash (that they don't even need) could cost them Champions League football and the revenues that come with it (Bundesliga still only has 3 CL spots too).
And if Dortmund do lose that revenue, what will the £32million for Gotze mean in the big picture? Think Arsenal and their cashing in on Van Persie in the scenario where they finish 5th... was it all worth it considering the gigantic revenue they will lose from missing out on the Champions League (and the knock-on effect that can have... ie. attracting players, players already at the club wanting to leave)? Selling your best players is always a recipe for disaster, especially when a). you are under no pressure to, and b). your financial structure makes effectively replacing the player extremely difficult.
It's like if we sold Silva but had a club model and wage structure where we couldn't go out and replace him with a high profile name like Ozil... we'd have to search the Dutch league, the Polish league, the German league for someone talented, chances are we would accept someone inferior to him and the quality of the team and subsequent success suffers as a result. We might get a lot of money but the damage on the squad and our ambitions would be telling.
Dortmund are financially healthy and a mile away from having to worry about FFP - there is no pressing need to sell anyone, and when you don't need to sell anyone getting £32million for Gotze is "stupidly low" in my eyes. Now if Dortmund were financially crippled that would be another story. And again even if they did have to sell they have high value assets like Lewandowski, Gundogan, Reus, Hummels, and Subotic who would be sold off before Gotze. Gotze is already the icon of that team, you could not ask for a more perfect poster boy to represent your club having come from the academy. This will hurt them badly.
You buy the potential as much as the existing talent nowadays and that's why Gotze is worth more than £32million already and would fetch it - like Neymar (who has yet to prove himself in Europe) will. Wait and see how much Bale goes for if he is sold, far more than he is worth of course, and Gotze is every bit as good and already showing it at Champions League level too.
And with that I head to bed as I can't add anything else to my argument...
