Remember that people go by what others do. There is 0 penalty for lying about the fact that the number is not negotiable and so recruiters will do that often. So job applicants are conditioned to try to negotiate even if told quite clearly that its the “final number”.
that is exactly how it's presented, I give my methodology and how I arrived at the number (market rate in munich + 20%) and then give the number with exactly this caveat.