A player of the same quality as Kane will not be released for under 100 million, but it may cost more. I know Kane scores too high for his age, but that's Tottenham's way of keeping Kane from going anywhere. Tottenham still really need Kane as their main striker next season, but that is not very good for Kane's achievements at the team level.
Kane is a great striker, but he hasn't won anything with Tottenham even though he is a striker who can score dozens of goals every season. So Kane needs to be able to make decisions about his future, meaning he has to force a move in order for his title ambitions to realize.
I don't feel sorry for Kane because it doesn't seem like he really wants to leave Tottenham. If he actually wanted to leave he wouldn't have signed a new deal when Manchester City was interested in him. Even if Tottenham refused to sell, if he actually wanted to leave he could have just seen out that contract, but instead he signed another long-term contract that kept him at the club till now.
There was a time when Kane for 100 million euros would have been a perfect price but right now, not so much. Kane is still very good, among the best strikers in the world right now, and has a lot that his peers lack, but paying 100 million for a 29-year-old player that has a year left in his contract is not a very good investment.
He may come to your club and after 3 years of top form begins to depreciate. On the other hand, he might come and give you 5 years of top football. It's a gamble, a gamble I would be willing to take for a player like Kane.