I kind of think Napoli is playing games with this Osimhen's deal and wants to profit heavily, Well, wouldn't be in support that Chelsea should go for a loan deal for Osimhen as supposed completely signing of the young star, However, if Napoli isn't interested in selling the young player then the best thing Chelsea should do, is to shun this deal and look for strikers elsewhere who can fit into the club and give the desired result, and besides Osimhen isn't in his best form to be placed on such a high price for buyers, I believe Napoli know what is good for them since none of parties interested don't agree their terms of business.
I assume that Napoli are really looking for a way to release Osimhen at the transfer price they want, but so far no club is really willing to pay Osimhen's release clause to Napoli. Starting from Arsenal, then PSG and Chelsea are also reluctant to bring Osimhen at the price Napoli wants. the latest rumor, the loan option has become hot news. However, Osimhen's agent, Candela, denied the loan of Victor Osimhen. He also said, as if he was a package that had to be sent immediately. The report also wrote, "to ask to respect Osimhen and stop fake news. So, I'm not sure if the rumors regarding Osimhen's loan are true.
reference
https://twitter.com/FabrizioRomano/status/1818271003912683836
If Napoli wants to make a big profit, it's clear that we can see from Osimhen's release clause. Unfortunately, as we know, one by one the clubs that have submitted proposals or offers are reluctant to meet Napoli's demands, even a club as rich as PSG is not willing to fulfill the agreement with Napoli.
On the other hand, if Napoli is trying to play around with the agreement, but at the same time they are also reported to need fresh funds in this summer's transfer window. Moreover, related to bringing in Lukaku. The possible scenario, if Napoli is not willing to lower Osimhen's transfer price, it is likely that there will be no agreement with any club. Or, in fact, Napoli wants to keep Osimhen by making it difficult for him. Let's just follow the developments, after all there is still time before the transfer window closes.