I'm not saying Osimhen is not a good player but the fact about Osimhen is he couldn't have the same good performance he had in the last season. In fact, Osimhen's performance was impressive in Napoli when they had Luciano Spalletti in this team but just after Luciano Spalletti left Napoli we couldn't see a lot from this player anymore.
That's why buying this player can be risky because even if they pay a huge amount of money for him there is even the chance for Osimhen to have even worse performance in the next season.
It is worth noting that the entire Napoli team had a bad season. The club changed three coaches in one season and it affected their performance because most of these coaches didn't live up to expectations. Victor Osimhen's performance was affected by the entire club's problems and his battles with injuries also contributed. Your predictions that he might not live up to expectations next season are not correct. We shouldn't evaluate a player by a single challenging season meanwhile he has been outstanding in the past seasons. He is still young and a hardworking player. I am sure that if he plays under a good coach he would improve and regain his past goalscoring prowess. Napoli should just consider reducing his transfer fees and more clubs will show interest. Many clubs will be willing to get a warrior like Victor.