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.
There is not a need for Kane to extend his contract in Tottenham, he is still young and vibrant that has energy to play along side other teams that can assure his journey to win any cup and trophies but he has been the one that has been putting Tottenham on the map of leagues and at end of the day, they don't achieve much. Its better he remain a free agent without a remote control, he should decide and move to a new club that want him, the new contract of $400k they are offering him may be a trap.
I think Bayern Munich offer is not bad at all, and been signed for $80m offer is not a bad deal, sometimes he just have to settle down for what is available because that is the only club that has been pushing to sign him and always open to discussion, I believe that if Bayern Munich is an English club, he would by now abandoned Tottenham.