Osimhen is undoubtedly a top star and it is safe to say that he will leave his current club to join another club in Europe but €130 million is too much for him. He may be a very good player but no club in Europe will spend 130 million euros to sign him right now. If Napoli agree to release him from 100 million to less than 100 million, maybe his change of club will be faster. A player like Harry Kane signed to Bayern Munich for €110 million plus, no club would buy him for €130 million. He can be transferred for a maximum of 110 million euros, but he may not be transferred for more than that.
He used to be a very good player but his performance has dropped and I can't imagine that any club would be willing to pay >100 million € for him. A sum under 100 million € seems more likely to me and if Napoli want to sell him then they will have to lower the price a bit. It would be a big surprise for me if someone would buy him at the current price.

The value is still the same which means Osimhen will still be worth at least 100 million if any club is interested in bringing him in. Although indeed looking in terms of the situation and the performance shown by Osimhen this season is not too smooth as he showed last season but he still has quite good potential because in the end the performance he gave this season which was not too good was the impact of internal problems and injuries he suffered which made his condition impossible to get a good performance.
This season Osimhen actually seems to have a lot of drama compared to the good performance he showed but for the price and move issue I think it will still be the same where Napoli definitely do not want to lose their star player at a normal price because it is a sure thing in business.