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It is a pity for Bayer Munich that Tottenham wouldn't allow Kane to leave the club because they see him as the club legend. They know that if he leaves now,the club performance will depreciate drastically since he is the only players that they rely more on in scoring goals. Tottenham needs a replacement and since they haven't gotten one that will replace Kane,they see no reason of letting him go.
What I know is that Tottenham can't stop Kane from leaving Tottenham but they can only delay his moves. If Kane's contract is over with them,I believe he will see that as an opportunity to leave Tottenham. Kane staying in Tottenham this long hasn't brought him any good trophy.
Maybe at the end of the day Tottenham will also have to accept Kane going to another team, but it looks like it's too late for him because I think Kane is past the peak of his form. Kane is almost 30 years old, he still has 1 year on his contract with Tottenham. Even though I believe Kane is still in good shape at 31, I think his form will be different compared to now.
Based on transfermarkt, there are 3 teams that have the possibility to get Kane's signature. PSG, Bayern Munich and Real Madrid are teams that are interested in Kane, but I can consider Kane preferring Manchester United as a harbor for his future career.