Bayern have already reached a full verbal agreement with Nkunku on a top long-term contract. All terms are agreed. Nkunku wants to join Bayern right away. Regardless of Mathys Tel, Nkunku is Bayern’s top transfer target until Deadline Day on February 3rd.
Max Eberl wants to sign him permanently, not just on loan. Including Tel in the deal with CFC is just an idea to make the transfer easier. Negotiations between the clubs are ongoing.