His performance this season is much better than his first season, but this doesn't help anything because it seems that this goat is not really interested in a new contract, although I think this is a good move for him if he continues to stay in Ligue 1.
I also think both Messi and PSG will benefit from Messi being in Ligue 1. Because PSG's performance this season is more stable and strong than last season. If Messi leaves the team, PSG's performance will become unstable again. So PSG will probably try their best to keep Messi in the team. Rumor has it that Messi is not interested in renewing his contract. However, I have yet to see any credible news regarding which team Messi will join if he leaves PSG. But personally I think Messi will decide to stay at PSG.
Until now there has been no further news apart from several media reports that Messi rejected PSG's new offer.
We will have to wait whether Messi will let go of Ideal conditions at PSG now or if he will leave with something that is not certain because if he refuses to extend and return to Barcelona (for example) I am actually still very optimistic about their financial condition.