We have been seeing drama for a long time about Osimehene changing clubs and given the amount of money his club is asking to leave him, it seems that the club may not want to sell the player. No club will buy this player with this high price, only Saudi League can agree to such an offer, moreover, no club in Europe will spend so much to buy this player. Rumors that PSG could sign the player were very high and the chances were high but PSG may have backed out of the transfer due to the extra money. If the club wants to sell this player then they must lower the market value of this player to make a successful deal this season.
One more thing I will say is if they can't sell Osimehene this season then the market value of this player will definitely drop further next season because lately we have seen this player not getting on well with the club then he will not perform well at your club.
Probably only clubs from Saudi Arabia could buy Osimhen at the price they want to sell him for, but there are several factors here, firstly, Osimhen does not want to move to Saudi Arabia, and secondly, I have not seen anyone from these clubs make a request for the player, perhaps for Saudi Arabia this is also an expensive price.
PSG also most likely will not buy Osimhen, since Enrique said that PSG does not need this player, and by the way, Enrique is also very selective in terms of transfers and is in no hurry to spend money on expensive purchases.
For Osimhen, there are only a few chances to leave Napoli, these are either Chelsea or Arsenal, but in this case there are also many nuances, starting with an exchange to Chelsea, which complicates this transfer, and ending with the fact that Arsenal requires a price reduction, which Napoli most likely will not do.