They don't want to sell Harry Kane to their rivals. I don't think money is the problem.
I understand why Tottenham are reluctant to sell Harry Kane to another English club.They know very well that he is a good player and selling to another english club will only mean that they are empowering their rivals. Chelsea do not think this way, that is why they have made the mistake of selling Kovacic to Manchester City. Kovacic will be brought back to his best by Pep, and he will become a very good player for Manchester City that can pair with Rodri in their midfield. Chelsea made a mistake.
Spurs and Chelsea's situation is very different.
let's remember, last winter, Todd boehly splurged on the new arrivals. that means, this season they also have to sell some of their players if they don't want to get FFP sanctions. based on information from Chelsea's financial field in the 2021/2022 season, the Blues are at risk of significant FFP sanctions. rumor has it Chelsea have recorded a loss, the extent of that loss could be even worse had they not been productive in terms of player sales. that's why, Chelsea sold several of its players and the ones that were quite expensive were Harvertz and Manson Mount. plus, several other players. like it or not, Chelsea had to let go of several players who were not included in Pochettino's project.
Different from Spurs, Tottenham do not want to let go of the only player who is their mainstay. So far, Levy has been adamant about keeping his star player. in fact, Spurs offered Kane a new contract with a higher salary increase. rumor has it, Kane is not willing to renew his contract.
So, there are two scenarios. Spurs remain adamant on keeping Kane until his contract expires, or they sell him for some new arrivals. Due to the latest rumours, Bayern will make their third bid to Spurs for Kane.