Dortmund confirmed on Thursday that the Polish striker will not be signing a new deal with the club in the summer.
When asked about speculation linking Bayern with the striker, Rummenigge told TZ: "I have got to know that often one big signature gives more success than three small deals.
"Look at Manuel Neuer, Franck Ribery, Arjen Robben and Javi Martinez.
"All of them were expensive deals, but all of them helped us a lot in just one step."
Lewandowski has played 31 times in all competitions for Dortmund this season, scoring 19 goals.