Manchester United and other clubs compete for transfers, making it difficult. It's like musical chairs - who gets a seat after the music stops? Bayern Munich played well last season. However, Kane's striker skills could make the difference. The cost? That's another matter. Kane is worth investing in. An effective striker who scores goals is an investment. With Kane, they may sweep next season. Manchester United's interest requires quick action. Bayern's hesitancy could let Man Utd steal Kane.
Here we must also take into account the factor of competition. Manchester United is a direct competitor of Tottenham, so I think that Daniel Levy will have his own separate price list for MU, rather than for Bayern Munich and Paris Saint Germain 
Therefore, most likely Tottenham probably do not specifically consider Manchester United as a buyer, unless the MU offers about 150 million euros. Usually, if there is an opportunity, they will not strengthen the competitor.