140M sounds like a lot but how often did we think that the amounts paid for transfers can't be real anymore? In this market nothing is surprising anymore and it depends on which club wants Osimhen. If it is a club like PSG they would pay whatever it takes. PSG is actually a good example because they have demand at the end of the season. They could need someone like Osimhen I think. But nobody knows what his personal preferences are besides money. Manchester City has Haaland. It could even be Liverpool since Firmino is leaving in Summer.
It's true, the value of such an expensive player is no longer surprising. Even in the past Neymar had a value of 200M, Coutinho 130M and there are many other players who also have the same market value. But Osimhen probably won't be much more, and suitors should be good enough considering the value and quality.
Firmino will leave on a free status from Liverpool, this will be a bone of contention for several Premier League teams. Firmino's quality is recognized, and I think he is still very good to play in competitive leagues such as the Premier League, La Liga, Serie A and others. Barcelona also need a striker, but Firmino's future has yet to be decided where he will go.