Zakaria will be good value for whomever eventually gives Eberl 50M for him, but he's not replacing Kimmich when he's fit and he isn't as good going forward as LeGo. He would be Bayern's third best midfielder behind those two, so that at least makes sense, but he'd start at the 6 for some of the other teams with the money to get him and I expect one of those teams to be the ones who actually pay up.
And I dunno with Neuhaus. I liked him a lot when he was coming up & enjoy him, but I don't think his skill in the final third has developed as well as it needed to him for him to have another level to his game. He's more talented than Kramer was, but like Kramer I feel like BMG is the right level for him and he'd get buried on the bench at one of the giants...also not sure he'll ever warrant the kind of fee that makes me say "yeah, I wanna see what Eberl does with that money" like Zakaria & Thuram will.