Of course a third bid from Bayern Munich for Tottenham will have to top 100m if they really want to have Kane for next season. But if the bid below 100 million is made in the third bid I think Levy will ignore Bayern Munich offer. So apart from that, the news about Harry Kane move or wanting to leave Tottenham has become quite an interesting conversation on social media.
Indeed, many say that Kane is a striker who is very suitable for Bayern. However, Kane's path to Bayern has not been that smooth until now. Even if he moves, he wants to go to the Bundesliga giants. Bayern's previous offer was still rejected by Tottenham because it didn't match their desired price. However, on the other hand, Bayern are confident that they can get the striker, especially when viewed from the remaining contract period and Kane's own desire to go to Bayern Munich.
This will all boil down to patience on both sides of the transfer. Or rather on all three sides of the transfer. If this is not just rumors, it was said that Kane already made his decision although he needs Tottenham to agree to the terms of course, but Tottenham has no reason to say yes this early. They have no risk in this transaction as they could sell Kane until the last minute of the transfer period. In a worst case they would keep Kane and play the next season with him and then he could leave Tottenham as a free agent, but does a rich person like Levy even care? I think he would prefer to make some income from this transfer for Tottenham, but it would not be the end of the world if Kane stays for another year. That is their position whereas they know that those clubs without a striker have a problem they need to solve as soon as possible.