Madrid will get him at a great value price if it happens. They hold all the cards in this situation. Levy will either outright refuse to sell to United or set a price tag that isn't realistic and hopefully we refuse to pay.
Levy has to sell to Madrid for two reasons:
- the risk of letting him go to a PL foe and watching him do all the things he couldn't do at Spurs
- avoid missing out on 80-100m if he goes on a free next summer.
Of the 4 parties seemingly involved here (Madrid, United, Levy, Kane), Madrid is in the best position by far.