Bayern Munich would be very dumb to have sold Lewandowski and now trying to get Harry Kane for twice as much the price while Harry Kane would also be 30 years old in a few weeks, so Bayern Munich would be better off with players like Kolo Muani or Victor Osimhen who is actually just 24 years of age and still have a whole career ahead of him, while Harry Kane have how many years left at most to perform at the top of his form. Tottenham would be the biggest loser here, because they'll lose Kane for free next season, and I strongly don't think a trophyless Kane would want to end his career at a trophyless club era, that make go down as the most unfortunate No. 9 to have performed at world class level and can rated as one of the top 10 centre forward scoring to have ended his career trophyless, Kane really deserves much better.
Before Lewandowski left Barcelona; i believe that Bayern Munich were super confident about signing Erling Haaland from Borussia Dortmund and never had plan B. After being outbidded by Manchester City for Haaland; Bayern Munich has had it tough finding a replacement or a back up in their center forward position in the squad.
Also, Bayern Munich chasing after Harry Kane means they are not ready to sign a CF yet because Kane won't leave spurs; and Levy won't sell cheaply too.