Indeed Bayern Munich is the closest team to Harry Kane and if Tottenham let this player leave the team for the next season, they will accept the offer from Bayern Munich and let him join this team because Bayern Munich is the team Tottenham know they can pay them the money they need.
In addition, Bayern Munich is also a team that has a greater desire to get Harry Kane now so they still have the intention to continue their talks on their efforts to get Harry Kane while continuing to consider the next offer for Tottenham. I think it will work out soon if both teams are happy with the next bid which is more different from Bayern Munich, but if the offer is still not much different from before, I don't think Harry Kane thing will work for Bayern Munich.