Osimhen actual value is €120k and I believe it is exaggerated. His real value shouldn't pass €75k this season since he isn't playing as he used to be nor Napoli performing good as they used to do. Since there is some tension between him and Napoli's staff previously then it might be an opportunity for Napoli to generate enough money to buy 3 or even 4 players to consolidate the team and improve their ranking in the Serie A but also in European competitions..
Victor Osimhen seems to want to take every chance to leave Napoli. I think it is clear that he is unhappy playing there. Last season he was one of the best strikers together with Haaland. This season he is not so good compared to last season but we know he has a big potential. I think he could be a good signing for Chelsea or Manchester United. Both teams need a player like Osimhen. Osimhen also needs a new challenge.