The most pronounced reason was at the time of the change of coach Luciano Spalleti, making Napoli's performance decreases and difficult to compete with other teams. I did not follow this and maybe the racism that occurred against him was also a reason. Victor Osimhen became a player who was so important under the care of Luciano Spalleti and he became one of the players who contributed when he won the Serie A.
Rumors circulating he had intended to go in the previous season but the management did not release it. Although many offered a contract for him as a player who had the capacity to score goals. This season there are several teams that chase his signature but there is no certainty about his future.
Spalletti managed to make Napoli able to win the Scudetto last season after almost 33 years of their title fast, Spalletti struggle to end Napoli title fast was not an easy thing but with every process that exists of course he has proven that Spalletti is a reliable coach, but unfortunately the bad relationship with the owner of Napoli actually made Spalletti decide to leave and choose to coach the current Italian national team, After Spalletti left, Napoli experienced a drastic decline in performance and even three changes of coach in one season were not able to make Napoli better.
Osimhen performance under Spalletti's care was obviously very good so indeed at that time many teams were interested in signing him, but at that time Osimhen chose to extend his contract with Napoli but instead he experienced a decline in performance even after 3 changes of coach, after extending the contract with Napoli, Napoli actually included a very large release clause in his current contract, So it is possible that many teams are thinking again about signing him, among several teams that want to sign Osimhen, of course PSG is one of them, but unfortunately so far it seems that PSG are also starting to get out of the competition to get Osimhen.