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.
For now Bayern Munich's priority is to bring Kane instead. I think they are likely to do so as well because Tottenham board want their chairman to sell him in this transfer window. They should be able to find a middle way as a result. Hence I don't think Bayern Munich will think of going for Osimhen. I think PSG are likely to be the only team to prepare an official bid for Osimhen this summer. Because they are on the verge of losing Mbappe soon as well. In this case they will need to make a big transfer to the attacking area.
Osimhen must be one of the best alternatives for PSG in that case. Napoli can keep Osimhen's value quite high like 140-150 million euros or so. But PSG can still pay for the asking price as long as they make up their mind about it.