Thing is would Bayern sell a 21yo midfielder for the sort of money rumoured if they thought there was a real chance of him becoming top class?
They have a pretty damn good track record of identifying potential top players...
Guessing it's probably his versatility to play 6/8/10 all at least fairly well that's appealing to ETH. Maybe viewed as a McTominay replacement if he goes for a similar amount. Definitely better technically, pretty similar physically, has 5 years on him too, looking at it like that doesn't sound too bad of a deal for around £30m in today's market.
Wouldn't expect him to set the world alight but could be a quality squad player with scope to improve, and we lack technical midfielders who ALSO have the stamina needed to play 90-100mins in midfield in a Prem game (Eriksen & Donny I'm looking at you two), especially if we want to be a proper team who can challenge them lot with that robot.
BUT, we'd still need another #properDM though, good enough to keep Casemiro on his toes and slot in when he needs a rest/gets injured, also to switch to a double 6 mid game to protect a lead, or if we're just getting sliced open, so if McTominay is sold on top of Fred hopefully Gravenberch AND Amrabat is possible, because I don't think Gravenberch is that guy.
IF we got both Amrabat and Gravenberch that'd be a pretty nice midfield overhaul including Mount for good combined value, would likely be around the cost Rice and Caicedo were alone, somewhere in that £100-120m region for the trio.
Let's say our midfield options were Casemiro/Amrabat/Gravenberch/Mount/Eriksen/Bruno, with Mainoo on the fringes, things would look a lot rosier all of a sudden.