Newcastle was a club that formally offered Napoli 100 million euros to purchase Osimhen. Chelsea never showed any interest in purchasing him for 100 million euros. Osimhen missed the opportunity to leave Series A because Napoli president turned down Newcastle's offer. By turning down Newcastle's offer, Napoli's president was quite dumb. With him, I was rather let down.
Osimhen is unlikely to return to his peak performance, and I understand Partenopei is considering lowering their asking price because of his terrible performance last season. Teams are becoming more savvy by avoiding buying a seasonal striker at a ridiculously high price, such as Osimhen.
Napoli have a reason why they rejected the offer given, because they also have to bring in other players to fill the void that Osimhen will leave in the future. They are targeting Lukaku because their new coach asked that Lukaku be in the squad, but this is still hampered because it is impossible for Chelsea as Lukaku's owner to let this player go at a cheap price, because they also spent a lot of money to bring in this player.
When I saw what Napoli did, including when they rejected the offer that came in, I saw that they also still wanted to keep Osimhen, unless they got the price they wanted, it was possible they would let Osimhen go at that price. However, the problem is that the price they want is too high and that makes it difficult for other teams to actually get it. The reason is that they will definitely think about whether they will get performance that matches the money they spend or not. Because the team that wants to sign him will also definitely think there because they are worried that it will be a failed purchase.