For the players, the move is essentially agreed. Indeed, both De Ligt and Mazraoui are baffled by Bayern's decision to reject United's offer mid- last week. While their shared agent, Rafaela Pimenta, has already settled on personal terms with United, the players themselves were informed by Bayern at the end of last season to find themselves new clubs. Indeed, the decision to leave De Ligt at home as Vincent Kompany took his squad to South Korea only confirming to all involved that he not a required player at Bayern Munich.
So they do hold the best hand, do United. And even competition for De Ligt has waned. Carlo Ancelotti further helping United's cause by declaring his Real Madrid squad now "closed", so shutting down speculation of a move for the Holland defender this month.
Mazraoui played his part last week. The Morocco fullback pulling out of talks - and effectively a scheduled medical - with West Ham as his old Ajax coach Erik ten Hag made his interest clear. Like De Ligt, Mazraoui wants to move to Old Trafford. The onus is now on Bayern to find a deal with United or be left with two disgruntled - and underdone - senior players going into the new season.
There's been no confirmation of United's offer, but Bayern are insisting on €70m to sell centre-half and fullback as a job lot. To be fair, as we argued last week, it's not a bad price. De Ligt well worth more than the pound;40m-odd (€50m) that Bayern rate him at. And as for Mazraoui, £12-15m (€20m), for a player of his potential is a bargain. For this column, for where the deal now stands, it'd be madness for United's powerbrokers to let this one fall through.
Certainly Mazraoui, at this price and in these circumstances, has all the hallmarks of a genuine transfer coup. The Morocco international has found himself the victim of internal football politics over his two years at Bayern. Multiple coaches. A signing championed by the previous management team. As Bayern have found themselves in a state of flux these past 18 months, Mazraoui has been among those to be caught up in the crisis. But the talent and potential - even the reputation - remains intact.
Now 26, Mazraoui arrived from Ajax as the player earmarked to solve the persistent problems Bayern had battled in their fullback positions ever since the retirement of Philipp Lahm. Indeed, Mazraoui's presence made the decision to allow Benjamin Pavard to leave for Inter Milan a year ago all the more easier. Bayern, upon landing the fullback, saw Mazraoui as a player to develop and mature in a refreshed team.
"Noussair Mazraoui is the next building block to further strengthen our team. Players like him expand our options," said then technical chief Oliver Kahn at the fullback's signing ceremony. Former sporting director Hasan Salihamidzic would also state: "He had offers from all over Europe and chose us because we have a clear plan with him and want to achieve great goals with him. He is burning for this challenge at FC Bayern."
So big things were expected. And you fancy, if Kahn, Brazzo and former coach Julian Nagelsmann were still in place, things would be very different for Mazraoui and De Ligt. But circumstances have changed. Bayern have changed. And suddenly United have the opportunity to land two players from a club, despite it's current issues, that is still 2-3 levels ahead of them. That both will join an environment appreciative of their ability can only work in their favour. Rene Hake. Ruud van Nistelrooy. Ten Hag, himself. If the three former Eredivisie head coaches can't get De Ligt and Mazraoui back to their very best, then it's difficult to suggest who could.
The hesitation on the fee, however, is understandable. This column has urged United to 'pay that premium', which is always added when they come knocking for transfer targets. But the frustration for Jim Ratcliffe and co can be understood given West Ham had an offer of €15m plus €5m in bonuses for Mazraoui accepted by Bayern just days ago.
But again, it's a deal that needs to be done. And even if it means coughing up another 3m quid to get Mazraoui through the door, it should be worth it. Particularly given the terms being discussed with the Irons over Aaron Wan-Bissaka's sale.
Forget the poker hand. Forget playing chicken. Even at Bayern's price, United are onto a winner. A week away from the Community Shield, they should pay what is needed for two players who would offer an immediate upgrade on Ten Hag's back four.