No one was paying £150million for Kane, not even an oil club like City who were desperate for a CF. The player desperately wanted out, a more reasonable chairman would have compromised on a price that would have been deemed reasonable and yet close enough to their initial valuation. Levy just drew the line, told Kane to feck his gentleman's agreement (which is fair enough, that was Kane and his moronic brother's own fault for believing someone like Levy) and told City to cough up the 150 figure or do one.
Dier was a defensive mid who could play as a makeshift cb around the time we were interested, he didn't occupy Walker's position. This was Levy trying to fleece us for a Maguire-like fee.
The fact is Levy is considered an absolute nightmare to negotiate with. Its no surprise Sir Alex famously said it was more painful than to have a hip replacement than deal with him. And then there was Lyon's president (also a notoriously tough cookie) who said Levy was the hardest person to negotiate with, often claiming he'd go back on what was agreed in writing.