You can't use every player turning Spurs down as validation of your opinion on this. Pau Torres turned us down because his boyhood club is about to play CL football so he wants to stay. If we were in the CL too I could maybe see us attracting him but we aren't, so I understand. At the same time for every Torres, there is a Romero who also walked away from CL football and is a superior CB and he joined us because he believes in Paratici's project. There will always be top players who want to join Spurs, not the very best, we need CL football and deep pockets for those, but there will be good players.
There is also nothing unfair about our valuation. Kane is worth 150 million upwards, we are talking about a player who could finish as the highest PL scorer ever in his prime. He's proven at every level. Strikers like Vlahovic are being touted around for 90 million euros who have one single season of scoring goals in a top league. As I say there is nothing unfair about our valuation, that Kane thought we would let him go to another PL club for 100 odd million is laughable and shows how stupid/naive he is. Kane is easily worth 50 million more than Grealish, there is your reference point right there. Grealish won't win you many games on his own, Kane will. Personally I think it's mad you spent so much on Grealish when Kane should have been your priority, but thats just my opinion.
Your comparisons are very self serving. It's easy this.
Lukaku 97.5m is an elite goalscorer. 125m for Kane therefore seems very generous.