Not being sided because his from same country as me but I feel Osimhen still retain his potential, Napoli failed to perform not him, a team does more effect to a player and also affects his rating. Osimhen needs a new branding from a top team, his definitely worth that amount as a striker. One spectacular fact about this player is that he is very good with both his head and feet, wherever the ball falls he can deliver as a striker, that's a complete striker for a good team who understands the game.
With the decline in Osimhan's performance, the price of his quality has decreased because since Napoli was left by Spalletti and became chaotic so that Osimhen did not appear more productive again, if last season Osimhen was able to appear impressive, several clubs would be interested even though the price was more than 100M.
Maybe when he gets a new club for example from the Premier League then his appearance will be a little different again where he could have a greater career there, which is the problem Napoli priced a high price below that price Napoli did not want to sell it some other big clubs certainly did not want to spend more money just because of Osimhen.