PSG has everything to be attractive for recruiting players and also the PSG team has strong enough finances so I think that will be a consideration for Osimhen to choose PSG and also PSG's progress or targets are quite good so it is likely that the players will continue to improve.
After Mbappe's departure, PSG had to look for a suitable replacement and in my opinion Osimhen is the right player to fill the void.
Not "everything", they are known as the farmers leagues winners, and they almost always fail at UCL, meaning that a lot of people will not want to play there. The pressure is that they should win the league and the cup and the UCL title to make a treble, then we could say that they are great, but until that happens, just winning the league means absolutely nothing. Why would any player want to have that kind of issue?
I do not think that they want that pressure, sure every team has pressure, City would have the same pressure, but they would have the chance too, PSG almost always fails at Europe so the pressure isn't always that great and mainly doesn't make sense at all, would have been a bad idea to go there. Of course if you pay a lot then many would join, just not enjoy the life there.
When it comes to recruiting expensive players, PSG will not face any significant obstacles, because they have stable and abundant financial strength, including for recruiting Osimhen from Napoli. However, competition to get Osimhen will not be easy, because several other elite clubs are reportedly also interested in Osimhen, this will increase competition and cause Osimhen market price to increase. Apart from that, I personally think PSG is not a bad club for Osimhen future, because at PSG Osimhen can win domestic trophies every season. Apart from that, Osimhen will play in the Champions League every season too, an opportunity that may not be available every season if Osimhen moves to Chelsea or Man United.
There are many rumors circulating about Osimhen future at the moment, and I think the Nigerian player will most likely leave Napoli. Indeed, if Osimhen joins PSG, his chances of winning the Champions League trophy are relatively low, but at PSG Osimhen will get a high salary and luxurious facilities. Chelsea is the team most often associated with Osimhen, Napoli will get a big advantage if they are willing to let Osimhen go to PSG or Chelsea.