I agree with you. Osimhen is a really good player. He is young and will be able to serve the team for a long time. Osimhen is a player with considerable potential. But probably no club will be willing to spend for Osimhen at 170/180 million. Bayern Munich may be able to sign an experienced striker like Harry Kane for 100 million. So why any club would spend almost double the money for Osimhen is beyond my thinking. If PSG is really interested in buying Osimhen for 120 million then Napoli should sell Osimhen. Because after 120 million, no team will add Osimhen to the team.
But I think what Napoli is doing is one of their ways to keep Osimhen from leaving, that's why they are offering a high price because the possibility of a team wanting to buy Osimhen at a set price is very small.
Osimhen is a young player with great potential, so the possibility that he can make a big contribution to the team in the long term is quite large so that indeed Napoli is offering him at a high price, but for a team that wants to buy him it is not worth it for a player like Osimhen at a very fantastic price.