about how much money are we actually talking? Kane has only one year left and Hainer (Bayern's president) confirmed they could afford a 100m transfer without any issues. I honestly can't see Levy demanding more than 100m, plus it would be a transfer outside of England which should be in his interest if Kane wants to leave.
Keep in mind Bayern spent 80m and 70m for defenders in the past already and I simply don't think that 100m would be suddenly too much for them.
I think the actual issue is if Kane would even want to leave England. That's what I doubt. Not only do English players rarely leave England in their prime, but Kane is also close to break Shearer's record (which is a PL-only record and I will never understand why the history of the First Division gets excluded in England).
I just don't see it.
And Osimhen is just paper talk, everyone who knows de Laurentiis should know that Napoli will never sell for anything which is not absurd (200m+).
Reading your post I can see why Bayern are having a problem with replacing Lewandowski. Without taking a gamble in the market for a top tier striker, I feel that they will struggle without a proven goalscorer.