I disagree, he is still a great striker with a great talent to score goals and there is absolutely no way that he lost any of that talent. The problem could be money and maybe he doesn't worth as much as Spurs wants for him, I can definitely agree to that part but that doesn't make him "bad" at all, he still is a level of talent that can play in all the best teams and he has been like that for like 5+ years now, so the talent to play is there but money could be questionable.
This is why the part I agree with would be finding either cheaper or even better talents, either you find someone better than Kane, or you find someone that is cheaper and close to his talents. Osimhen is the same, he definitely is a great striker, but not 180 million euro worth at all.
Is it Tottenham wanting 180 million for Kane? I haven’t seen such information anywhere, but it’s definitely a lot, if you believe the news, Mbappe will go to Real for that kind of money, but I think Mbappe’s level is much higher than Kane. Tottenham don't want to let go of Kane and that's why they're asking him for too much money, and it seems that Kane is just as comfortable at this club, so for many years nothing has changed.
It is very unlikely that Bayern Munich will agree to such an offer and I think even if there is a valid source who says this, then it is clear that Bayern Munich will choose to look for another striker in the summer. The 180 million euro fee is inappropriate for a player who wants to be 30 years old and Harry Kane is more deserving of around 80 million euros.
Spurs are very good at taking advantage of the current situation and Spurs seem to benefit greatly from the two options available, for example Harry Kane will stay profitable because he has a top-class striker and even if he is sold he will still be profitable in terms of the money he gets.