I think Kane's situation is the same as Mbappe's, both players want to leave but their clubs are holding them back by giving new contracts and increased salaries. But yes, that situation has been around for a long time I think from the previous few seasons as well and as such, it would be a loss for the club itself if the player is not willing to sign the new contract on offer. So yes, if Bayern Munich can still give $70 million then I think it remains a good advantage for Tottenham too, but if Tottenham are too greedy then of course the money remains a big obstacle for Kane to leave.
Crucial situation for Harry Kane right now due he want leave Tottenham Hotspur and rumor close will join with Bayern Munich next season, but Bayern won't spent above 100 million euro due Harry Kane have been over 30 years old and looks that price most expensive transfer fees. Other side, Tottenham Hotspur hasn't many option want to extend Harry Kane more than several years later due his contract over in the summer of 2024. Left one year for Spurs eant to sell Harry Kane under 100 million euro or possibility he will be free agent of not reach agreement for extending contract with Tottenham Hotspur.