Firmino is linked too.
Not sure Kane fits their current model nowadays. They normally go big when players are either young or bang in their prime with a good few years left.
Kane is 30 next month and has 2 maybe 3 years tops at the highest level? Plus Levy won't let him go less than £100m.
Plus it's evident Kane wants Shearer's PL record. He's spoken about it on many occasions....then again, if Madrid come calling, you jump ship immediately.
Firminho can't replace Benzema, he would never score enough and I don't see where he would fit in for them either, they need a like for like. Firminho's also not good enough anymore, if they want to win La Liga or compete in the CL. He barely got a game for Liverpool, and they've not exactly been great this year, and they also off-loaded Mane (which should have upped bobby's game time).
Spurs might be up for selling Kane to Spain though, it's the only chance of them getting money for him, and him not playing for a club who are in direct competition (where he's guaranteed to do well). Selling him on the cheap abroad would probably be better for them than selling him for more, but local. Kane's still in his prime, but like you say, maybe only 2-3 years left of that. Could be a lot longer though, as he doesn't exactly rely on pace. He scored at a good rate, considering he was playing for Spurs, and probably would have matched Haaland at City (if Kane played for City), and there ain't many in the world who could do that.
They won't get £100m, he can talk to other clubs in January, they might be lucky to get 50-60m as most of the clubs will end up competing for him based on wages I expect. Will be hard for Spurs to turn down £50m, as it's like paying £50m for a striker for one year, it makes no sense.
Spurs fans would be livid if he left on a free and went to someone like Man Utd, at least if they get money for him it softens the blow.
Kane could possibly go abroad for a year or two and still come back and get the record, depends how long he thinks he can play for as he would still probably get 15 a year for an average team when he's 33-35.