Now that Conte is gone from Tottenham the rumors are all over the place that they are already in touch with Nagelsmann, but I don't think Nagelsmann will do it unless they pay him a salary he can't ignore. Going from Bayern to Tottenham is a step back rather than one forward. Yes he would be in the Premier League and it is all good, but there is nothing to be won with Tottenham now. If you guys were Nagelsmann, would you go to Tottenham now? With the squad they have and in the position they are in now?
Why not, isn't this a good offer for Nagelsmann at the same time? He is fed up with his departure from Bayern Munich, other than there are no offers in a short time so it is possible that Nagelsmann will agree. Even though this season Tottenham is not much different from last season, it is always in an unclear position, maybe with the management of Nagelsmann there will be slight changes.
Going from Bayern to Spurs would be a big change. Not just because Bayern is a better team, that's not the point, like if he moved to Dortmund, then Bayern is still a better team but he would be used to that. However, the type of football played at bayern and played at Spurs are very different and using those players would be very hard.
Nagelsmann is not a tactical genius neither, he is a genius on who to get at what position to make the team better, hence why so many people wanted him as their football director, I would trust him blindly on transfers, but when it comes to tactics he is not that great like some others. Conte would be better there for example.