According to Falk's latest news, the reason the Gordon transfer to Bayern Munich did not proceed was due to inconsistent information from both sides. Previously, Bayern Munich had very specific negotiations with Gordon himself and his agent team, and reached an agreement with the player.
Falk stated that during the negotiations, Gordon told the Bayern Munich management that he was very willing to join Bayern Munich and that Bayern Munich was the club he wanted to play for. Therefore, Bayern Munich believed that they had received a commitment from the English player.
However, Bayern Munich did not intend to offer a high price like other clubs. They hoped to put pressure on Newcastle through the player's wishes to get them to slightly lower their asking price. Bayern Munich's plan at the time was to bid 60 million Euros, and Eberl was not allowed to make a higher offer. Bayern Munich's assessment was that if the player only wanted to join Bayern Munich, and Newcastle needed to sell players, then Newcastle might make some concessions on the price.
But then, Bayern Munich heard that Gordon had called Barcelona his dream club. This greatly disappointed Bayern Munich, because Gordon had previously expressed a similar attitude to them. Bayern Munich was not dissatisfied because the deal could not be completed. After all, not bidding 80 million Euros or more was Bayern Munich's own decision. But because they originally thought they had received Gordon's commitment, Bayern Munich felt that this matter could have developed differently.