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.
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.
Technically Tottenham board don't want to keep Kane. They have given the chairman Levy an ultimatum to sell Kane this summer. Because there is literally no sense in being stubborn to keep him for Levy from now on. He knows already that Kane doesn't want to sign a contract extension with Tottenham.
This means that Tottenham are losing him by the end of this season anyway. To not lose him without a fee Levy should lean towards a sensible deal with Bayern Munich now. Bayern Munich are already waiting for a positive answer from their side. They will make their third offer for Kane.