Considering the remaining contract period of Harry Kane, this transfer fee means that Tottenham is not willing to sell him. It is meaningless to ask for 100 million pounds for a football player who has 1 year left. Harry Kane wants to go, but legally there's nothing he can do if the team doesn't send him. He can join Bayern for free by waiting a year.
But the problem is, will Bayern Munich still want to accept Harry Kane after next season is over? Because Bayern Munich really needs a player like Harry Kane next season with his contract from now on. Because after next season is over, of course there will be more other options for all teams in terms of getting players who are much younger and not bad in performance. Maybe this is what made Harry Kane really want to move from now on to Bayern Munich.
If Harry Kane does not leave this summer, the bigger losers will be Tottenham. I don't think they will be able to convince him to sign a contract extension so that means he will definitely be leaving for free next summer.
As for Bayern, they still believe they can sign Kane and they're going all out for him. There is still time in the transfer window, if they see that it won't be able for them to sign Kane this season they'll look else where for a striker. With the kind of money they offered for Kane they will get a pretty good striker.
I would really like Harry Kane to leave for Bayern but staying one more season at Tottenham won't kill him. So if the deal doesn't work he can remain at Tottenham.