True, a move to Napoli would certainly enhance Gasperini's career, but would it be a wise decision for him? small teams definitely have small expectations, while large teams definitely have big expectations too. So, of course there will be more pressure on Napoli if he moves to Napoli, quite a few managers who have good names become bad because they have a lot of pressure on the club they manage. I hope Gasperini stays at Atalanta and can create other miracles for the club.
Considering how Napoli failed this season it will be easy for him, it seems to me that simply entering the top 4 after this season will be perceived as a big victory, although for Napoli this is a usual level.
In any case, Napoli is a cooler club than Atalanta (and by the way, if the Super League is launched, Napoli will be there) so he should try. Judging by his evasive answer on this topic, he has either already agreed to Napoli's proposal or will agree in the near future.