Impossible rumor with Milan want to sign Victor Osimhen from Napoli, I don't think Milan have enough money for paying 100 million euro or above from this values for paying fees transfer. Usually AC Milan is the teams interested for signing players not get regular position in their teams with lower fees transfer. Current Milan transfer activities, most player signing after their contract have been over and easily signing with free agent without paying transfer fees.
Its not difference level and player composition between Napoli and AC Milan, I think Victor Osimhen will prefer staying with Napoli than move to AC Milan will difficult chance winning scudetto next season.
If AC Milan are known for not purchasing player with their money most times and are very stringent with spending then this deal will never work out. 100 million euros is not a small money and not all team can afford such amount for a top striker like Osimehn. Another reason i feel it won’t work out is that, both Napoli and AC Milan are top teams in the Serie A and they won’t sell one of their best player to a worthy competitor like AC Milan, they’ll definitely regret it as time goes when he begins to prevail against them when they meet in matches.