Spurs aren't willing to let Harry Kane go to any club inside England while the player doesn't seem wanting to leave Tottenham. At least he didn't select any club yet. For PSG, they appear to be attached with Mbappe. For Real Madrid, there isn't any move. Bayern Munich are willing to sign him but without paying much since they have the intention of signing Niclas Fullkrug from Werder Bremen for less.
If Tottenham do not release the player this time, it will be a form of mockery of the player himself and his legacy. Daniel Levy has already done his dirty work when he did not let the player go last time when Manchester City and personally Pep Guardiola really wanted to get the player and already now the player would surely have titles at club level. It is hard to believe that Tottenham is capable of winning titles in the near future, and Bayern Munich is much closer to this at their national level.