Nobody would want to spend 180 million for him, and even 150 million would be a question mark, somewhere close to 100 million would be more than enough, that's it, nothing more and Napoli doesn't accept that. If they keep on rejecting that then it means they are not going to end up with anything decent and we are going to see them do a lot worse next season.
Napoli slapped that price tag on Osimhen because they are not willing to let go of him. They know nobody would but him for 150 million, talk more of 180 million. But if any club is ready to pay that much to buy him for that amount, Napoli has nothing to lose. 180 million euros can be used to strengthen that Napoli squad so well.
If Osimhen is to leave Napoli his should go to Liverpool. He will definitely play well in Liverpool. Liverpool will create chances from the midfield and wing next season and that is a strikers delight. As a goo striker once chances come from different part of the pitch you will definitely excel.
Bayern Munich too is another club that Osimhen will fit in so well. They also create chances for their strikers. I would not want him to go to Manchester United or Chelsea.