If we want to stay competitive in the future, we have to invest in the youth. We have Dybala and (Federico) Bernadeschi, who are not even 26 yet and will definitely stay at Juve.
While Marotta’s statement could be calculated posturing, it is also possible that Bayern is not genuinely interested in Dybala, as the Merkur also notes:
Due to the presumably extremely high transfer free, many experts did not believe the transfer was realistic anyway.
The primary factor for pursuing Dybala would be the assumption that Robert Lewandowski is leaving Munich, but recent reports have all but dismissed that suggestion. Juventus is building a roster to compete more closely with the likes of Real Madrid in European play. While Dybala is certainly not irreplaceable, the Old Lady has made a firm investment in him and wants to ensure it retains its young talent.