Even though Liverpool is a big and historical team in the Premier League, Osimhen did not consider their offer by immediately rejecting it with the small reason that Liverpool did not play in the Champions League. I think if he goes to Liverpool maybe he will be one of the star players deep in the Liverpool squad. Even Osimhen also rejected an offer from Chelsea for the same reason because they did not play in the Champions League. I think the decision he made was a bit hasty without seeing the potential. The only two teams he is currently aiming for, the first is Manchester United and the second is Real Madrid. I think that will allow Manchester United to make a lower bid to sign him because he has already expressed his desire to join Manchester United.
Apart from that no offers have come from Real Madrid for him because I don't think he is Ancelotti's choice for Real Madrid front line. So the best chance is Manchester United but so far there has been no official offer regarding him from Manchester United. For that we will see whether Erik Ten Hag will move quickly to bring in Osimhen to strengthen their front line and in fact Manchester United really need a quality striker to strengthen their squad next season.
I still think that Napoli will make every effort not to sell the player in this transfer window in the hope of persuading him to extend his contract for another two years, just as PSG tried to do in the case of Mbappe. But I don't think that Osimhen has plans to play in Italy for more than a year, and therefore, in any case, in six months or a year, a battle for the player will unfold. And yes, on the one hand, MU is participating in the Champions League this season, but it is not a fact that they will not join Liverpool in the Europa League after the group stage. And participating in the Champions League just for the sake of participating in the Champions League is not the best idea for strong players.