Indeed, it is all right if Spurs set an unreasonable price tag for a top-class player and it is not surprising that yesterday an offer from Bayern Munich of around 70 million euros plus add-ons was immediately rejected by Spurs. It is now Bayern Munich's decision whether they are still willing to raise their bid or not and if not they will likely leave Kane in search of another good striker.
But considering the good striker options that exist for now are indeed very limited and the clear opportunity only exists for Kane but the transfer fee is beyond the imagination of all clubs. On the other hand, Bayern Munich will have to sign a good striker if they want to dominate the Bundesliga next season and it will cost them quite a lot of money to get new players.
Bayern Munich should improvise ad early as possible because the delay with acquiring him to Bayern Munich has now gone for too long.
Last season they struggled to score goals with Nagelsmann and also with Thomas Tuchel, they should be able to convince him early enough or face him face to face on holidays to join Munich.
If Bayern Munich fails to get him, then he'll finally switch to Manchester United, who I've considered to be his next move if the fee sent to Tottenham from Bayern Munich was rejected. Currently, the hunt for a sharp number nine is so difficult.