Dortmund refused 80m for sancho last summer. Some reported as far as 85m with addons. But that was as high as it got. His 'value' wasnt 120m, that was his asking price, and when utd refused to get close to it (I doubt Dortmund would have refused close to 100) they held onto him.
They will sell him this year for circa 75m, depending on reports (fucking 72.9m being the lowest, 79m being the highest ive seen).
Dortmund got their deal. They got less than they asked for ast year, but hardly any less than they would have got if they accepted an offer they didnt rate. And for as little as say 5m, as an average, Dortmund got a player if his quality for a year helping them win a cup and secure CL. They lost out on nothing at all, and showed they can be resolute.