Osimhen's motivation seems to have diminished. He played great last year and every team was trying to get him, but this year he has had a lower form chart. The transfer fee will thus be lower. We know PSG and Chelsea want him. I believe that if he goes to one of these two teams, he will be more successful than Napoli.
Successful? Napoli are facing a whole lot of challenge this season and they're crumbling with every resources at their disposal. Victor Osimhen was the best African player but this season is different because his club have declined in performance and they've also fallen out of the race to win the Scudetto. Looking at the current position of Napoli, they ended 10th position on the table and this is really frustrating for such an elite team.
A coach's mentor is very big in a team. In fact, not only Osimhen, but also the other players this season are really not as optimal as last season when Napoli won Serie A. They don't seem as solid and tough as before. Their respective performances have not been optimized so far at Napoli this season. Even after changing several coaches, it remains the same, no one can optimize the squad like Spalletti did. So, this is indeed one of the coach's influences.
Currently, Napoli have their new coach, namely. Antonio Conte has now entered into an agreement with Napoli, so that this season he will be the sole coach of Napoli in the future until at least 2027. The transfer has been agreed with €230m for the transfer budget.
And indeed, one of the rumors is that the sale of Osimhen is to increase income to meet the expenses which are large enough to bring in the coach. However, in fact, Napoli's condition is not as good as before regarding their finances. So there is a possibility that Osimhen will still be sold.
https://football-italia.net/conte-clause-and-transfer-budget-at-napoli/