Last season was a good season for Osimhen and Napoli still need to make some efforts to make his value increase even though there are several clubs like Chelsea and PSG who are rumored to want to take him but indeed seeing from what happened last season PSG also only made him a domino effect to anticipate Mbappe's departure so with that Napoli moved quickly by giving a new contract with a large release clause for this player.
Now actually for Oshimen he had to leave sooner or later. Conditions at Napoli are not very conducive for him this season. Apart from some injury problems he had, this season we can also see how the dispute that occurred between Osimhen and the Club even with some player agents that indeed made him uncomfortable and for good rather than imposing on Napoli it would be better if he decided to leave in a situation that was still profitable for him and also Napoli of course because with the sale of Osimhen at least Napoli will get a large enough income.
I agree that Oshimen should leave Napoli to find a new club to develop his career. However, owner Aurelio De Laurentiis continuously pushed up the transfer price, so all European giants gave up. The Nigerian striker's contract with Napoli expires in 2025 and there is no contract release clause. The lack of a contract release clause makes Osimhen a difficult commodity to obtain. Oshimen's value has decreased when this season he and the whole club performed poorly. Even the rich PSG guy is not very interested in going to Oshimen.
But if his contract is released, Osimhen should choose a club with potential for development. One thing I only advise him is to stay far away from MU club and coach Erik ten Hag if he doesn't want to ruin his career.

Osimhen's mistake last season was to rush into a long-term contract extension and this backfired when his conflict with the club surfaced after he extended his contract.
The current value of Osimhen is 110 million and it is likely that the clause will be slightly increased to 120 million/130 million for Osimhen this season.
Actually, looking at the price now, 100 million more is sometimes a price that is sometimes not too special because for the last few seasons we often see the price of a player that we can't even predict at a price that is even bigger than this so for 100 million in the current era it is a common thing even though it is clearly very large for the size of a player.
But if there is indeed something serious about it then I think this will also not be a problem especially for some big clubs because we know last season Chelsea are still interested in this player besides that, PSG is also one of the clubs who even boasted that they had prepared no less than 150 million for Osimhen even though this was only a rumor in the end when Osimhen decided to stay at Napoli.