I like Wirtz alot. Extremely fun to watch. So as neutral I want him somewhere that's a perfect fit to get out the best out of him.
Man City is allways plastic and more importantly soulless football in their current state. Would make Wirtz boring to watch (is not the gunblazing City of previous years).
Real Madrid would be bombastic destination but it makes zero sense tactically and fit wise, overcrowded with Jude, Vini and Mbappe (Rodrygo basically is best at the nr 10 role too). Latter two like playing as roaming inside left forward, Wirtz favourite half spaces. While Jude wants to be the nr 10 Wirtz is role wise. And them signing him would make them unbalanced and hence exposes the team, Wirtz would get the blame by some.
Liverpool fits perfectly both tactically, he would get the free reign to run that team and facilitate to Salah who is mainly their for scoring in his role (tho can create). Slot has them playing quite dynamic and progressive type of game. Wirtz would be fun to watch with their penetrative gunho style. He would take Jones/Szoboszlai role with more offensive duties.
Bayern would also be perfect for him, both fit and playstyle they would have him surrounded with (him, Musiala and Olise would be sexy as heck). But I don't watch bundesliga games much besides big games (and everyone bailing from leverkusen means no true big game), would be limited to see him in CL mainly . So for selfish reason as neutral rather he is in EPL (or la liga).
And not to mention Leverkusen seems dead set against selling him there.
So in overall for football fit reasons and visibility reasons I rather see him in Liverpool. More so then Man City and Real Madrid.