The most likely club that can play such high valuations kept by Napoli can only be Paris Saint Germans right now, but I don't think they're so much interested in the lad.
Chelsea football club could also do that, but it's clear that, they'll be hit hard by sanctions if they don't make wise decisions during this transfer window.
Chelsea and PSG will still try their luck this season especially with PSG's previous bid for Kvaratskhelia being rejected so it is possible for them to change their target back to Osimhen.
At the moment Osimhen's future is also still quite hanging because there is still no clarity from Napoli and Osimhen especially at this time the club's relationship with Osimhen too although both did not react frontally but we know that their relationship is faltering this season.
This could be a condition that could indeed strengthen Osimhen to leave but if in the end he stays even when looking at Conte now then it could be a good option for Osimhen only maybe in this case the relationship needs to be repaired because Osimhen's internal problems with the club as well as with some agents from the players obviously it will interfere with the performance and teamwork in the end so there must be a decrease in ego that must be done so that everything goes according to expectations in the next season.