As I understand it, Kane does not sign a contract extension even after he was offered top conditions (at the level of Haaland), so Tottenham risks simply losing him in a year without any compensation. As for the statistics, I don't think they matter to him - for example, Lewandowski left Bayern even though he had chances to surpass Müller and that would have been epic. After such a long career, the number of records and various statistical achievements is such that they mean almost nothing.
Yeah, Kane doesn't seem keen on extending his contract no matter what. This is going to be his last year at Tottenham so are they really ready to lose him for free? Because I don't believe that Tottenham would be okay with losing him like that while they can get a really good amount of money for his transfer fee. They need to let him go by easing things for Bayern Munich a little more.
Bayern Munich offered €80m with add-ons the last as far as I know. Levy shouldn't resist for getting at least €100m. I think they can find a middle way at around €90m. Levy must be aware of the serious situation that they will lose him for free certainly.
Tottenham don't need to depend on Kane. They can sign an average level but good scorer also. It is all about improving their team effort be more successful at the end of the day.
Yes, in fact, Tottenham have already lost Kane since he himself wants to leave, so it's better to get money for him than nothing at all. And if you think cynically, then Tottenham is already at the bottom (8th place and no games in European competition) and things will not get worse for them if they try to change something. By selling Kane for 90 million, they can buy someone for 40-50 and hope for Hong Si Min and also for Richarlison to start playing.