the assessment given by Napoli is excessive for me, I think because they don't want to sell Osimehn and therefore scare possible buyers, but it could be a risky move because they could then sell him for much less money or lose him on a free transfer! a risk that I would sincerely avoid if a team presented itself with a sum close to 100 million
Osimhen is on a contract that expires in June 2025 so keeping him to play for one more season before you sell him is a very good decision by Napoli.
Nobody is going to buy Osimhen for anything higher than a hundred million, so if they keep him for an additional season and hopefully his value doesn't depreciate, he can be sold for 100 milli0n. That would be very good business for Napoli. The only risk they are facing now is that his value might drop next season, and this would only happen if Napoli don't perform well.
I would like Osimhen to spend one more season at Napoli. He's loved and respected there so if will be good to honor them with one more season since he's still young and enjoying his time at Napoli.
Two years left and this is a lot Osimhen can stay in Napoli for this time until his contract ends and then he can move to other teams as a free-agent player, but Napoli made a good move to have a long-term contract with him and this way they can sell Osimhen to earn lots of money however I don't think if any team will spend this huge amount of money for a player who had only one good season with Napoli.