although there is news regarding the words of the Napoli president that only PSG can buy Osimhen. but for this season it seems that Napoli is reluctant to let go of the two players who have played well. both will remain at Napoli for at least the next season. that is why it is possible that PSG may perform poorly in the UCL this season because of course several players in the main squad have left.
but any possibility could still happen now. PSG have the money and it all depends on how they approach it.