If Nunez is incoming then you can be sure it’s knowing that Mane will be outgoing to cover approx half the fee. Very rarely do the club sign someone without outgoings to help cover it.Those are € numbers I believe. In £ terms the rumour is £68m guaranteed and £17m in conditional payments.
On Mane, I think Bayern might well regret low-balling their initial bid. Even their 2nd bid valued Mane (with all add-ons triggered) at £12.5m below Lewandowski and the add-ons would require Bayern to win the CL and Mane to win the Ballon D'Or every season.
Would serve them right if they got gazumped or if Mane got the hump and decided to stay.