Can't see Dortmund selling for that, and they are under no pressure to do so contract wise, and if that was the price there would probably be 10 clubs interested.
The article suggests it's closer to £90-100m. The 'add-ons' are more deferred payments than meaningful target-based payments.
Even at £60m that restricts to very few clubs in the current situation. £90m+ is really only affordable to Man U, Man City, Chelsea and PSG. Even Barca have stated they can't afford Neymar in the current climate. Man City don't look like they're interested, Sancho doesn't seem like he's got his eyes on semi-retirement at PSG and Chelsea are already committed to £100m+ of other transfers.
It's difficult to know if we'd have been interested in a non-pandemic scenario. We could probably have afforded it but I've only ever seen Sancho play on the right of a front three (I'm sure someone will tell me I'm wrong on that one!) which is a role we don't really have as Salah is effectively a striker playing off the right.