100 million - crazy money, an opinion based on his situation. Not really anything to do with the logic of the free transfer market, they're seperated precisely because most clubs would find the economics of that fee bonkers.
Not many clubs being able to afford a package for Kane on a free transfer - an opinion based on logic. 1 club in France, 1 in Germany, 2 in Spain, then probably 6 in England. That's 10 football clubs that are theoretically possible, but in practice will have different levels of interest which immediately rules them out, or different levels of financial muscle to offer Kane that subsequently rule them out.
No inconsistency at all, it's how football works for the top players. There's a food chain, not dozens of clubs in the mix.