Boss Tuchel claimed that he had not been involved in the decision “at all” to play the game just 24 hours later.
Tuchel is thought to have the support of Dortmund chairman Reinhard Rauball.
But Bild claim the breakdown in relations with Watzke will see Tuchel go at the end of the season – a year before the end of his contract.
Tuchel looks set to secure Champions League football then leave DortmundAP:Associated PressTuchel does not enjoy the same relationship former boss Jurgen Klopp had with club CEO Hans-Joachim WatzkeGetty Images
Asked if there was a clear difference in his and Tuchel's version of events over the postponement of the Monaco game, Watzke said: "Yes, there is.
"It was too serious a matter for us to make a decision above the heads of everyone.
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"It wasn't for nothing in the discussions on Wednesday morning that I made it clear that every player who didn't feel in a position to play had until the afternoon to say so.
"The coach obviously also had the right to point that out, but I was never confronted with such a scenario."
Watzke said he was irritated when some players later complained that they had been made to play.
Defender Sokratis said he had been made to feel "like an animal, not a human being".
Marc Batra was taken to hospital with injuries from the bomb blastEPADefender Sokratis slammed the decision to play the game the next dayGetty Images
Watzke added: "I would take with a pinch of salt the words of players who were in the middle of such a pressure situation and who were physically and mentally completely exhausted after the game.
Asked to respond ahead of a 2-1 win over top-four rivals Hoffenheim, Tuchel said: "I do not want to go into that or think about it at this point.
"We can't allow ourselves to be distracted in this phase of the season.
"It's just about reaching our sporting goals. Something like this shouldn't be a subject and that goes for the next game too."
Dortmund are third in the Bundesliga and on course for an automatic Champions League spot.
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