We no longer follow the progress of Harry Kane. however, referring to what you said. I'm not sure if any club is interested in signing Kane for £100 million. So far, Bayern are unlikely to be interested in signing Kane despite Spurs dropping their estimated £90m price tag.
Previously there were many team who really wanted to bring in Harry Kane in this season's transfer window. Even the big teams from the European really wanted to bring him in but one of the factors was their withdrawal because the price tottenham wanted was quite high, which made other teams choose the option to look for other alternatives by looking for younger players at a price
Even before that, Real Madrid was very interested in signing Harry Kane, especially Real Madrid had an empty gap on the front lines after Benzema left for the Saudi Arabian league team. If tottenham don't lower the price tag on harry kane it's likely no team will be willing to shell out big bucks for harry kane.