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Napoli will not expect much return of investment from Osimhen who is in his peak performance and market value and who doesn't have much time left with the team before going as free agent or see his value dropping so better to sell him right away.
For Kvaratskhelia, he is still young and his contract will not run shortly so they whether keep him or sell him if they find +€100m offer.
There is no longer any hope for Osimhen in Napoli because we ourselves can see how Osimhen has been performing recently and we can't really rely on him like before.
Kvaratskhelia is far better than Osimhen and anyone would prefer to keep Kvaratskhelia which has also managed to provide quite a lot of benefits to Napoli for this one year.
I'm not sure that Napoli will let Kvaratskhelia go despite the offer.
Undoubtedly Kvaratskhelia move to Napoli has been a success as the young player has immediately made himself into a formidable force in the attacking position. The hefty transfer fee paid for his services was a reflection of his significant potential and ability. Given the lengthy commitment until 2027 it is clear that Napoli see him as an important component of their future ambitions as he marks his year anniversary with the club today. Kvaratskhelia worth as a player has increased making him a highly sought after asset with the possibility for huge transfer fees in the future. He has already won a number of titles throughout his football career.