These 100 millions aren't the number that Napoli president have in his mind. The guy is willing to hear something above 200 millions. So even if Arsenal give him a player or two, they will be lucky if they hear him say yes for these 100 millions.
I find this absolutely ridiculous and very hyped as a price. Osimhen is a good player but he isn't Mbappe nor Haaland and couldn't be more expensive than them together.
Until now there isn't any thing official and we will have to wait for the opening of the winter transfer window to see what will happen.
I doubt with this amount needed by Napoli president for releasing Victor Osimhen transfer fees, difficult for getting agreement deal if any interested team want to sign Osimhen give bid offer with 100 million euro depend Napoli ever release they will sell him until 200 million euro. Due Victor Osimhen contract still extend for several years later I don't sure Napoli hurry up for selling him depend not get more interested bid offer from teams are interested with Osimhen. Winter window transfer left two months later, seems any new update about Victor Osimhen will be interested waiting when window transfer opening, right now only Arsenal are rumor want to sign Osimhen but not opening yet with bid offer fees transfer.