If it was a year ago, there might still be clubs willing to sign Osimhen for that price because at that time Osimhen did have an impressive performance (scored 31 goals during the 22/23 season). But for now, it looks like no one will want to sign Osimhen at €130 million because his performance has dropped quite drastically. Even his poor performance was once thought to be the cause of Napoli's defeat to Barcelona in the Champions League, thus making Napoli eliminated from the competition.
PSG is ready to pay €130 million, PSG already made an offer €130 million. But Napoli isn't satisfied with €130 million, they want €150 million. I think one of Saudi teams want to pay €150 million if Osimhen wants to play in Saudi Pro League. The problem is Osimhen probably refuses to play in SPL, they must expect to stay in Europe and continue to play in one of the top leagues in the world.
Yes, Osimhen's performance isn't as well as in Spalletti era. After Spalletti left Napoli, Napoli performed worse and Osimhen is difficult to play with his best anymore. The tactics of new coaches in Napoli never made an improvement on Napoli performance. I think it is not about the quality of Osimhen is decreasing, it is because improper tactics applied by new coaches in Napoli.