Q
Several teams that were previously very interested in bringing in Osimhen finally withdrew one by one from the competition, after previously PSG was rumored to be very interested in bringing in Osimhen as a replacement for Mbappe, but in fact at this time we no longer hear of any moves that PSG is making to be able to bring in Osimhen next season, I think PSG interest in Osimhen is also starting to disappear after previously Napoli said it would not sell Osimhen and Osimhen He also stated that the contract extension he made at the end of December was proof of his loyalty to Napoli.
Knowing Napoli, they'll either sell Osimhen for something close to 100 million or not sell him at all. They're not in a hurry to sell, but if a good offer arrives they'll take it. If you remember the last summer transfer market, Napoli said there's a price on Osimhen, he's for sale if you can afford him. They basically said "you want Osimhen, bring 150 million and you can have him".
I don't think the teams are really backing down. They're just looking for other alternatives, they can't put all their focus on one player. Also, no team have actually submitted a formal bid for Osimhen. All of these are just interest and rumors.
I personally don't believe Osimhen will leave Napoli this summer. During the season, everything looked like he was going to leave after the season, but now, seeing how reluctant Napoli are to sell, I don't think he'll leave. Napoli wants to be sure they get a replacement before they can let him go and that replacement is Lukaku.