I believe Napoli does not want Osimhen to leave the club, which is why they are asking for such a big fee, and all of the top clubs will be hesitant to pay such a high fee for such a player since they are unsure whether he would help them or not in the team. PSG are not interested in Osimhen, which is why when they offer him a high fee, he logs out and looks for another striker. Only Saudi Arabia can pay such a fee because they are wealthy and can buy any player that comes their way, and I am confident Osimhen will not want to join the club because he wants to play in Europe and perform well.But since they are trying to buy Lukaku to Napoli, I think they will reduce his fees and sell him because if Lukaku comes to Napoli, I don't think Osimhen will enjoy playing in the team anymore because they won't be putting him in games like before, so the best decision is that they should reduce his fees and move to Chelsea because I am sure he will help the club very well, Chelsea don't have a good finisher in the club, but when they get the opportunity to buy Osimhen, they will Chelsea's coach should do everything necessary to transfer the player to the squad, and we'll see how he ends up or what Chelsea gets the chance and get him, but lukaku need to move to Napoli first before they can make there decision.
We can assume according to the rumors and our own point of view, but keeping Osimhen is not the best move if the player really wants to leave. Napoli could do it as you said, but it is not certain that he will perform optimally if he stays at Napoli. besides, Osimhen's contract ends in June 2026, which means that the closer to the end of the contract, his release clause will decrease. well, actually I don't know much about Osimhen's contract, but if anyone knows more, they can provide a more detailed picture. as for Osimhen's performance, I have no doubt that he can adapt to any league he plays in. in this context, playing with a big club. Osimhen is a player who has unquestionable abilities and talents, his performance declined due to injury and the Napoli coach at that time. and actually many teams want Osimhen, he is a productive center striker in scoring goals. it's just that, the price that Napoli wants for this player is so fantastic. so, clubs will try to find other options.
As for PSG, they are currently taking a good first step. not all players they target are paid according to the wishes of the club that releases them, as PSG did to Osimhen. the proposal was rejected, PSG did not insist on forcing Osimhen to come. in fact they tend to wait, while looking for other alternatives. the latest report from Fabrizio Romano, Napoli is open to involving Osimhen in talks with Chelsea. no loan, "no mandatory clause". but in the report, PSG is still linked with Osimhen. because, Osimhen had previously said yes to PSG. Napoli's position is not in a profitable situation, because they also need funds to bring in new arrivals. if Conte is adamant with Lukaku, then his choice is to release Osimhen and lower his transfer price.