Firstly, the Tottenham management is trying their best to keep Harry Kane in the squad. That's why they are demanding a huge amount for Harry Kane. Tottenham would benefit financially if someone were to pay that much to buy Kane. Also, if any club is not interested in signing Kane due to Harry Kane's high price tag, Tottenham will benefit as they do not have to lose the best player in the squad.
Tottenham try to keep Harry Kane if they don't receive $100M offer from any club. Because the offer from Bayern, about $65M is not attractive with Tottenham because if Tottenham ends a next season in top five, they will get a chance to play in Champions League next two seasons, that will help them to gain about $60M. They have belief that if they keep Kane, they will be able to end in top five so they see no reason to let him go if they only receive a similar money from his transfer.
However, Bayern Munich managers are likely to be determined to sign Kane. They are well aware that they will not get many goals from Sadio Mane. They definitely need a suitable replacement for Lewandowski next season. For this, Harry Kane is the best choice at the moment.
Bayern Munich did not spent too big money to buy Sadio Mane from Liverpool and they can add Mane to the offer for Kane and Tottenham. $60M and Mane sounds good for Tottenham but so far, Bayern Munich have yet considered that option.