Hmm I doubt Harry Kane will leave EPL to join a lower league like Bundesliga. I can understand La Liga move but I don't think he will be interested in other offers.
Real Madrid was a recent target that seems to pull itself from him. I don't recall other news
The media write something different. The first offer was rejected by the responsibles. It iwas about 70 million plus special payments. But Kane and Bayern Munich are said to be in agreement and Bayern Munich is his favourite. His contract still has one year to run and I think that if there is no transfer this year, he will certainly join Bayern Munich next year.
Tottenham knows they should not lose a player like Harry Kane who is loyal to his and that's why as far as I know Bayern Munich should spend 100m for this player and the offer the sent is much lower than this. However, Bayern Munich needs a forward like Kane for their next season but spending this huge amount of money is not something Bayern wants to do.
I don't remember Union Berlin joining the Champions League before. This must be their first time I assume. Therefore they are going to be an inexperienced team in the tournament. However I'm pretty sure they will care about it much more than the Europa League. Because they can increase their income significantly by getting positive results as much as possbile.
They need to get lucky with the draw as well though. If they have a really tough group in which all teams look challenging then Union Berlin might not do much. Even if they drop down to the Europa League at the end it would be great for them anyway.
Me too I never saw Union Berlin playing in the champions league too and I think that's the first time for this team to play in the Champions League. However, they need to do some more investments for this team now and hire better players and coaches for the next season because, with the potential they have, I don't think Union Berlin can achieve anything there o even race with other teams with expensive players they have.
https://www.uefa.com/uefachampionsleague/history/clubs/77977--union-berlin/