The contract extension last December became the beginning of difficulties for Osimhen to leave Napoli at this time, previously Osimhen did not have a high release clause in his contract but when he agreed to a new contract extension with Napoli, Napoli actually included a release clause that is quite high at the moment so that many teams have to rethink recruiting Osimhen, his desire to leave is currently hindered by the high price set by Napoli even rich teams such as PSG and Chelsea are also reluctant to buy Osimhen for 100 million euros, if you look at the wealth of that the two clubs, actually 100 million euros is not too big money for them but the consideration of the quality that Osimhen has makes them hesitate to pay that much, In addition, financial regulations that are now starting to be very strict require European teams to be careful in spending a lot of money to buy players who may actually have an impact on financial violations later, I think now Napoli have to rethink the price they set for Osimhen because it will make it difficult for their to get a buyer later.
To be fair, 100 million is not something PSG or Chelsea can't pay, it's an amount they can afford to pay, and with Newcastle Saudi people having full control now, they have enough money to pay that because they make that much daily anyway, this is a person who owns a nation, a rich nation at that, so it is not really that hard for a few clubs to be able to pay it.
The problem is not that they can't afford it, the problem is that nobody really thinks Osimhen worths 100 million anymore. Last season if you asked then some would have said yes, because he was the top goalscorer of the championship team, that will of course worth 100 million, so they could have found some buyers for that amount.
But this season he looked like he is not interested, and he was "injured" a bit, not even injured but said he was, obvious troubles with the club, and they did terrible this season as well. When you combine all of these together, what you end up with is not a player that worths 100 million anymore. I am not saying that he worths 20 now, of course you can still get a lot of money for him, like you may get maybe 80 million, which is still a lot of money, but 100 million is not looking like his value anymore.