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.
Thomas Tuchel requires a sharp attacker capable of scoring and assisting, such as Robert Lewandowski. Bayern Munich considers Harry Kane as a possible replacement for Robert Lewandowski, as he is one of the remaining good strikers on the market. The player would undoubtedly accept terms with the Bavarians, but Tottenham Hotspur has yet to accept any bids placed on their striker; they want to keep him for next season because the competition ahead will undoubtedly be very competitive and challenging for clubs that have not prepared, which is why Spurs have been hesitant in the bidding process.
They would not want Harry Kane if only Sadio Mane could show the best game he has, but Mane was unable to show his best game last season so Bayern Munich began to shake and look for players they thought would provide the best in their squad. Harry Kane's name also emerged and was considered to fit what Byern Munich needed. I think the change of coach is one of the factors why they are looking at other players, because it is likely that Thomas Tuchel does not really see Mane in the game scheme he will play. But it will be very difficult to convince Tottenham to release the player.