If Osimhen is not as good as he used to be, why will Napoli be unwilling to let him go. Also the question whether Osimhen is good for PSG is confusing. I think the right question should be if PSG is right for Osimhen. Osimhen is a striker that has proven himself both in domestic and Champions League level. He is the current African Best player, so it will not be in a good place to question if Osimhen is fit for PSG.
If PSG actually want to win the CL, they should sign players like Osimhen who fights for the club as a team without having individual glories as the priority. If Net failed, Mbappe failed and Messi, someone like Osimhen shouldn't be questionable.
Napoli have not wanted to release it before because the clause is considered too low but for next season it is likely that it will be released because of the contract extension that Osimhen did before while increasing the sales clause that Osimhen has.
Currently the starting price of Osimhen is not less than 110 million which of course this inevitably has to be agreed if indeed other clubs want Osimhen.

But on the other hand when it comes to performance, I think I agree with some people that Osimhen's performance has deteriorated and that's a fact regardless of what's going on from his internal problems and injuries but he's not as good as he was in the previous season in terms of performance.