It's definitely weird that Tottenham decided to keep Kane even when offered that much money, but now that it's done, I am guessing that Bayern should come back and think again. They have money and we know that now and I think they should stop chasing a player that is overvalued by the club this much and should instead look to get someone else. They are Bayern Munich, best club in the league and they have the money for it, they could end up getting someone that would be much better and could do wonders at the club as well.
This will be an important thing for them and I am guessing that they are going to do well enough. This should be important because they may get someone younger and can score a lot more for many years.
As far as I know Bayern Munich will think about what they can do about signing Kane after Tottenham's once again negative answer. But would there be another offer coming after that? I don't think so truthfully. Because they have already made a huge offer like 100 million euros despite his being a 30-year-old player right now.
Bayern Munich are really in a desperate need of a striker now. But they don't even know how much Tottenham chairman wants for Kane exactly. He is just resisting to keep him for another season. Bayern Munich could start looking for another striker from now on.