I think Spurs will back out of their £100m price tag for Kane and settle closer to what Munich is offering. They would be stupid if they keep asking for that amount of money since they are the team at more risk of losing a player for free next season. If Man United is going to compete in signing him then Spurs would most likely get more than £70m
True, I personally also really regret Tottenham's actions or decisions which are still holding Kane back from being owned by other teams. Because after all, in the end Kane will also have the option not to renew his contract and can leave on a free transfer. If that happens, then of course Tottenham will lose because they won't get anything and thus, it will certainly be better for Tottenham to accept the offers that come in for Kane.