After we have gained this, we will create thirty or forty cardinals on one day, and give one St. Michael’s Mount, 2near Bamberg, and likewise the see of Wurzburg, to which belong some rich benefices, until the churches and the cities are desolated; and then we shall say, We are the vicars of Christ, the shepherds of Christ’s flocks; those mad, drunken Germans must submit to it.
His frustration here is related to the power that Catholics were trying to gain by appointing all the cardinals. It costs excessive amounts of money to do this which created pressure on the people and took the focus away from religion. Luther felt this was unnecessary.