I personally hope that the officials of Bayern Munich will not go that far to bid 100 million € as base transfer fee plus possible bonus payments for Kane because he already is 30 years old and he has only one more year worth of contract left. I think it would be totally crazy to pay 120 million € for such a player. If Levy is really such a tough negotiation partner and insisting on that amount of money, then i would not meet his terms and look for another striker. Kane is not the only one.
It is true that Levy will get his players at a lower price after Kane turns 31, the price will follow performance on the field and Kane consistency in scoring goals. So the logical consequence would be to release him in the transfer window this summer in the best way to turn a profit. Munchen will not spend more than 100 million for players 30+, because it is not certain that Kane can meet their expectations according to the price paid.
Mane in Lego to the Saudi Pro league and Kane to be recruited as a substitute is the scenario that is being carried out by Bayern Munchen so far, the realization of a fast move gives Kane plenty of time to adapt.