Based on what was reported by Romano who said "so far Kane's camp has always kept their promises" that means that it is very likely that Bayern have entered into an agreement with the player, they have mediated so far with Kane's family. In other news, Bayern Munich are "confident" they have a "serious chance" of signing Harry Kane, says @FabrizioRomano.
On the other hand, Spurs will try their best to persuade Harry Kane to stay. they will do everything they can, so that Kane stays and extends his contract. but if we refer to Romano's quote, it seems most likely that Kane already has a personal agreement with Bayern. only, Kane did not say that he would leave. maybe, if Bayern had prepared their third offer and Levy was unable to turn it down. like it or not, Spurs have to let him go. moreover, if Kane is not interested in signing a new contract. I'm pretty sure Kane will join Bayern Munich next season.
I do not think that the question of the next season is relevant at the moment - everything should be decided now. If Kane leaves for free, then Tottenham will be in a big loss, so if Kane's departure is a definite thing, and the club knows it, then they are obliged to sell him now. The situation is similar with Mbappe, so I hope to see these two transfers now and not in a year.