180 million for Osimhen are disproportionate, he had an excellent season with Napoli but a single good season is not enough to give such a high value to victor! Haaland according to this criterion should be worth 500 million minimum! I think Napoli don't want to deprive themselves of their best striker also because they wouldn't find a valid alternative on the market, but if they don't sell for 180 million they will most likely never be offered this amount again to Napoli
I don't think there are any big teams from the EPL who are really serious about Osimhen, because he sided a lot in several offers that came to him so that his interested team withdrew from recruiting Osimhen. Napoli are still adamant they will accept the highest bid or close to their desired price. Apart from that, Manchester United will not be in a hurry to make this transfer, especially since they are in the process of acquiring the club to a new owner.
Apart from that, maybe Osimhen will stay more with Napoli if no team is really serious about getting him. Real madrid doesn't seem to be bothered to spend a lot of money on this signing but they didn't do it for osimhen even though osimhen has expressed his intention to join real madrid.