We seem to be at cross purposes. Possibly due to my wording. What I saw (today) was a rumour to the effect that United are preparing to make that offer for him. Not us. There's no chance whatsoever that we'll pay that money for him, or anyone else of his age who is not truly tested as yet. The only player of round about that age that you could possibly make out a case for for that money (and more) is Mbappe, in my view.
As long as Pep's here, I don't think he'd want Dortmund to even give him to us, in fact. Pep's a proud man. The club did eveything it reasonably could, Sancho made the choice to go elsewhere. He's done well, and good luck to him, I say. All parties were justified in their stance. He won't be back. And yes, I agree, we don't really need him. But then, did/do we need Messi? Be nice to have him, though, wouldn't it?
What we need is a top quality centre half. This has become my mantra for the summer and most of last season, but it happens to be true. I hope to God we get one in before the end of the window. And I still trust that we will.