I think Napoli is deliberately setting a higher rate than the normal price. because they really don't want to lose Victor Osimhen from their squad. and yeah it's true they'd even be hard pressed to find a replacement Osimhen if their Osimhen were to let loose. so by setting a high transfer price is for the big teams to give up on the hunt for Osimhen. And so that Osimhen stays in Napoli longer. But if there is a club that wants to redeem 180 million euros for Osimhen. then Napoli will clearly benefit financially but will be disadvantaged in terms of club performance in the future. because they will lose their flagship player and I don't think they will find a replacement anytime soon.
Napoli doesn't wanna let him to go the another club. that's why the club was putting such a big wall for him. he looks so expensive but people must understand if it's a part of napoli's strategy to defend him from another club.
If napoli was putting €100 mllions as his release clause and there would be many clubs already triggered it. That decision was coming from napoli as the club is a party that can determine the price for osimhen's release clause.
I think that napoli can find osimhen's replacement easily with that amounts of money. It's likely osimhen will not be leaving from the club in summer.
he will stay at napoli for one more season. It will be also decreasing his release clause as his contract becomes even shorter compared with this time. No guarantee if osimhen gonna win scudetto again with napoli.