I wonder if Tottenham have a Plan B in case of Kane's departure this summer. Because Bayern Munich still seem determined to sign him. Some rumours say that Tottenham might go for Lukaku but I don't feel like the player would accept any offer from them. He is favouring Inter much more than any team interested these days.
But Tottenham still should be able to find a decent striker to fill Kane's place. They don't need to sign a world star like him as well. Because even though they have one now they still can't win any title. They need to focus on improving their performance as a team and then they can be more successful even with just a decent level striker.
If I am the owner of Tottenham I will be willing to let Harry Kane leave at a good price. €100m will transform the club because it could get a few good players. It will be better to sell Kane and use the money to assist the new coach Ange Postecoglou build a new team that will grow to become the best in the EPL. The club is not competing in any European competition because they ended the league in eighth position so there is no need to keep a player that can give them the needed finance to rebuild the devastated Tottenham team.
Chelsea will let Lukaku leave for less than €25m and the club will still have more money to spend. Lukaku is a very inconsistent player that cannot replace Kane but he is manageable. I have not forgiven him for those vital chances he missed in the Champions League finals against Manchester City. Tottenham have made it clear that they will not accept the €70m Bayern is proposing. But discussions are still on, maybe both clubs will reach a consensus. Tottenham doesn't want to give out their best striker to any English team, so Munich is still the best option.