If you ask me Osimhen doesn't worth 120 million anyhow, so if PSG offered 120 million then Napoli should just accept that and we could probably end up with a much better result. The only problem is that we are talking about something that is getting a bit more risky there for PSG because if they get him and there is nobody doing nothing, like if Osimhen isn't playing that great then we are going to end up with 120+ million going to waste.
PSG has done this many times already and they should probably not do that anymore. They should try to find a way to make it work with some other player who is not that expensive. They need to end up with something that will be considered a little different and maybe we could end up with a greater result on the long run. I think the best way to do anything we could probably see what we can and when we are talking about the current situation we can't really make it work any other way, we should consider how to improve better without spending that much.
If Paris Saint-Germain had offered Osimhen that much to Napoli, based on several news sources I read, I'm pretty sure that Aurelio de Laurentiis would let him go. The reason is, what is currently often rumored is that Premier League clubs are none other than Chelsea, Arsenal and finally Manchester United with the option of exchanging players plus additional money to get Osimhen. As for PSG, the news is more about Osimhen's colleague, Kvaratskhelia. One more thing, currently PSG is rumored to be interested in bringing in Marcus Rashford. That's why, I assume that if PSG had expressed their interest and the dowry they were offering, I'm pretty sure Napoli would let Osimhen go. Apart from that, Osimhen is often rumored to want to leave Napoli in this transfer window. Several newspapers even reported that Antonio Conte explained that Osimhen had agreed to leave Napoli. On the other hand, Napoli are counting on Osimhen's transfer fee to help offset their summer spending, including a deal for Lukaku.
Other news comes from Metro UK, if Chelsea is linked with Osimhen's transfer. The issue is that Napoli are willing to lower the asking price for Victor Osimhen, quoted from Italian media reports. So, I'm not really sure about the current reports regarding Osimhen with the clubs he's been linked to including PSG.
Talking about PSG in this transfer window, so far there are several names that have been rumored to be on their list. of course, apart from Osimhen. However, they have not officially brought any players to the Parc des Princes for the striker position. As for the other things you said regarding PSG, I agree that PSG should prioritize long-term players filled with players who have the potential to grow and develop into greatness. Thus, PSG started by building a strong foundation first. yeah, like other clubs owned by Middle Eastern owners, for example Manchester City.