According to multiple sources, both clubs never even spoke directly.
Last year was literally this:
Dortmund: It’s €120m or nothing. Don’t even bother bidding if you are not serious about matching this.
United: Oh ok then.
Dortmund: It’s 120m, if United are going to sign him they have to pay this.
Dortmund: United must come up with a serious offer if they want to sign him.
Dortmund: We do not want to sell Sancho. Manchester a United cannot think that they will get him for cheap.
Dortmund: Our valuation is clear, United must offer this if they are to sign him.
Dortmund: We are not a selling club. It’s 120m or he stays.
Dortmund: United did not make the offer before our deadline, we do not want to sell him.
Dortmund: We we’re clear about the offer, it was up to United to offer 120m before the deadline and they did not do that. They cannot think he is going to move for less than that now.
Dortmund: No bid has been received, Sancho is not for sale.
Dortmund: We set his price and we have not received any offers.
Dortmund: United know what they need to pay.
Dortmund: United have not bid. They are not signing him, we are clear about this.
Dortmund: We have not received any bids and are totally fine with that.