Whether we get Kane or not (I think we ultimately will), I dont really understand Levy's long term strategy here.
Trying to be totally unbiased here, I get that they don't want to sell Kane in the same way no club wants to sell their best players. I get he means a lot to the club, truly I do. It sucks. It hasn't been so long that I don't remember those says.
But take a step back, and Spurs are not title contenders. Just not even close. Their best shot was 2016-17, and they blew it, and they've gotten worse every year since. That was 5 years ago. They have not improved, quite the opposite. Honestly anything above a 5th or 6th place finish this year would be a minor miracle. They are out of the CL and for now its difficult to envision a path back in.
Kane is a depreciating asset. He will never be worth more than he is this summer. And he wants out. So if you're Levy, you're not the bad guy. Your hand was forced. You postured as long as you could. There's nothing more you can do.
With a Kane sale early + their normal budget, Spurs could have spread that money and brought in several quality players. They could have identified several targets and rebuilt around what they had, and improved the team long term even if it may take a season or two after losing Kane.
Now they might keep Kane (maybe? i guess?) and seem like big, tough negotiators but will be worse off in the long run imo. Just shortsighted thinking, which is how they got saddled with the Mourinho fiasco last year.