Ac milan is not really interested in recruiting Osimhen there is not even an issue linking them if they want to recruit osimhen in this transfer window. I agree with you that the high price of Osimhen will make the Serie A team unable to bring in Osimhen in this transfer market. For now only the teams from the Saudi Arabian League have strong finances to recruit Osimhen from Napoli.
For now Al hilal is trying to seduce Osimhen in this transfer window where Al hilal has made a bid of 140 million Euros to bring Osimhen from Napoli. So, if Napoli accepts this offer, it is very likely that Osimhen will play in the Saudi Arabian league next season. But i think he will consider accepting the offer from Al Hilal because he is still quite young and can pursue his dream in europe with another team like PSG.
Most of the Italian clubs are suffering badly due to bad finances and AC Milan recently have fail bid for the Lukaku from this we can understand how things are going her so for me there is no chance any other giant Italian club will try to have Osimhen for his squad right now we have some query about him from Saudi League and few are talking PSG is also linked, but this will happen only in case if they lost Mbappé but right now nothing is clear here in transfer market.
Al Hilal offer is realistically good but most chances no one will talk about this all because player and management both are agreed about his future is connected with Napoli, and he will think about transfer in next season with again he wants to have another title with Napoli which is quite possible because right now no other Italian club is ready for the big race and better performance.