I don't think Manchester United will go towards such high transfer fees. Manchester United will probably give a figure of around 80-100 million Euros, which Bayern Munich has already given, but Tottenham is not willing to sell. Harry Kane is a great football player and he wants to be a champion. That's why the Bundesliga may appeal to him more.
If Tottenham are not willing to sell Harry Kane, why should Bayern Munich make two offers that are still not accepted by Tottenham? Isn't the rumor true that Bayern Munich itself has to think about a third offer so that Tottenham will accept and make an agreement for this. Because if Tottenham really didn't intend to sell him, of course the rumors about Harry Kane would not have circulated so far.
A team like Bayern Munich is rich enough to think about players like Kane even with the high price they should pay to Tottenham and take this player released from his team.
That's a good reason to say Bayern Munich will have a higher chance than last season to achieve something in the next champions league.
I also want to see something extraordinary in Bayern Munich in the Champions League next season because if next season there are more great teams who have different strengths in themselves, then every match will be very exciting to watch, especially if Bayern Munich can make a remarkable comeback starting next season in the Champions League.