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.
The fact is that I have not found information that Tottenham wants to receive 180 million for Kane, but perhaps this is not important, Bayern, who made an offer of 80 million, is unlikely to agree to such an increase in the purchase amount.
Yes, the problem is that Tottenham are still reluctant to lose Harry Kane, so they are doing everything they can, including by setting a high price to have Kane from Tottenham. Of course the number you mentioned is too high a number for a Kane, maybe I'm still realistic when they want a price of 100 for example, and it's still something to consider, but if Tottenham want more than that, I think it's better to look at options other than having to force yourself.
Now if that number is what Tottenham really want then who would be prepared to agree? i thought there would be none.
Maybe that's why Kane can't leave Tottenham, they charge too much for him every time, more than he's worth, because there are better deals on the market for the same price. In my opinion, Osimhen is valued at about 100 million, and I will say that he is no worse than Kane, so you need to evaluate the value of the player objectively, or simply say that we do not want to sell him...