It's just speculation but I think Osimhen is the most viable option at the moment after they were left behind by Mbappe. PSG still dominates in Ligue 1 even without Mbappe, but at European level their strength will drop drastically. Mbappe really carried PSG. Osimhen has a release clause of €130m. That's a big price but It's not a problem for PSG. Unfortunately they had to release Mbappe on a free transfer. They should not have to pay €130m because Mbappe's market value is around €150m.
PSG need to make more bigger transfer players after leaving by Mbappe because keep dominance in Ligue 1 seems still possibilities but get difficult with their appearance in UEFA Champion League competition. Victor Osimhen is the only one players linked will replace Mbappe position but recently Luis Henrique as PSG manager not announce yet will sign him or not.
For transfer fees above 130 to 150 million euro is not big problem for PSG because they have support with financial but not easy to find replacement for Mbappe position because he has consistent perform with PSG become top scorer in domestic league every season. I doubt Victor Osimhen will be success more than Mbappe if agree for joining with PSG on next season and not sure will score more goals than Mbappe when first appearance in Ligue 1?