I agree that Kane would have been a good transfer for Manchester United, but they have Bayern competing with them for that striker and I think Bayern would not shy away from raising their offer if they need to. It is said that Kane already gave his word to Bayern, but who knows if that is true. It is complicated to make a prediction about how Manchester United will do in the next season and when Kane wants nothing more but titles, I think that Bayern would be the better choice for him. What are the chances that Manchester United wins a title next season? The chances are probably low. They might have a chance to win the FA Cup, but I doubt that they are strong enough win the Champions League or the Premier League.
Talking about Harry Kane is too perfect, and he is too suitable for Erik Ten's tactics. He's an excellent goalscorer with good assists, and he can do anything on the pitch, not just as a striker. Perhaps this competition is fierce with Manchester United, when Bayern will send a 3rd offer to Tottenham.
The possibility that Erik Ten will do everything to bring in a suitable number 9 striker in this transfer window. Erik Ten has his eyes on Atalanta's Rasmus Hojlund as the subsequent signing he wants to bring back to Old Trafford to improve Manchester United's attack, not Harry Kane.
It now looks like Bayern is taking another shot at signing Harry Kane and considering what the Tottenham owner now said about Kane, this makes it more likely that Bayern can sign him soon. The owner says that Kane either extends his contract or he will be sold and chances are not very good for Tottenham that he decides to extend the contract. This is his last big chance to go to one of the best European clubs and he is guaranteed to be a full-time player at Bayern Munich as they are desperately trying to find someone like him. This deal is fix I think and if Bayern raises the fee one more time, Tottenham will say yes.