Osimhen has not reached an agreement with PSG, but he has previously said that he has decided to change club, so perhaps he just wants to achieve better contract terms. This season he is not as good as during Spalletti's time, but this player has great potential, this only means that Enrique may not get the expected result from him, and to be honest, it seems to me that PSG, with their financial capabilities, can find best strikers.
I think it is normal if PSG still couldn't reach the agreement because there many teams are interested in Osimhen. Napoli must expect high expensive fees, PSG needs to offer higher fees if they really want to sign Osimhen. PSG also may not fulfill the expected salary for Osimhen, so it is still negotiating about the amount of salary. However, I agree that PSG won't have a big problem for the amount of money. They are rich club, they must have the ability to fulfill the transfer fees and the amount of salary expected by Osimhen.