Selling Osimhen would be a disaster for Napoli... If a deal really can happen, I don't know who can replace this player... Napoli shouldn't let him leave the club, although I wouldn't be surprised if that happens... They let the coach go, now it's about one of the key players... I don't know what they are thinking, but definitely not about high results next season...
Osimhen's value set by Napoli is very high, so it seems that Napoli are still in a dilemma whether to let go or keep because they realize that this player is one of the key players in winning the Scudetto last season, with such a high price they will be able to find a replacement which is certainly considered to be help Napoli retain the title next season.
Are the clubs that are reportedly interested in Osimhen willing to spend as much money as Napoli has set, because the value is much higher than the market price.
Regarding why they sold some of the main players, it is very possible because of money because financing a club requires a lot of funds, but releasing Spalletti will be quite detrimental for them because usually the coach will leave or be fired when he is not performing well but this is precisely when he can bring his club to the top of the championship.