United are desperate for their manager to turn down the chance to take charge of his country but Dillon is philosophical about the prospect of losing his mentor.
"People come and go from clubs and it is the same with managers," said the 26-year-old, who Levein brought to Tannadice from Shelbourne almost three years ago.
"It would be something new to me because I have never been at a club where the manager has left.
"It is not something the players really talk about. It is up to the gaffer to decide.
"If he goes, it will be a big blow because everyone at the club has such a high regard for him.
"No matter who you speak to at the club, players, staff anyone associated with the club, fans, directors respect him.
"It hasn't happened yet so we will deal with it if and when it does.
"He would be a hard act to follow. He is the only manager I have had at the club but anyone who has been here a while has so much respect for what he has done."
Dillon added: "They say he has transformed things.
"I can understand why the SFA are chasing him because he is such a great manager.
"He is a really, really top-class manager."