The sale of Osimhen is one of the solutions for Napoli to smooth their steps to have enough funds in the transfer market later, currently Osimhen has been designated as one of the players who will indeed be released by Napoli, but the expensive price is actually an obstacle for Osimhen to move to another club at this time even though he really wants to get out of Napoli at this time,  according to a tweet posted by Fabrizio Romano some time ago saying that if Osimhen does not rule out the possibility of moving to the Premier League, Arsenal is currently the leading one who does want to recruit Osimhen but Napoli is still waiting for an offer that suits their desire to come at this time.

PSG did target Osimhen previously as a replacement for Mbappe and of course the quality and ability possessed by Osimhen will be in accordance with what PSG wants, but for now PSG seems to be starting to no longer be interested in bringing in Osimhen even though PSG is a rich team but I think they also act realistically in buying and paying players,  Moreover, PSG is currently of course keeping their finances stable to avoid financial fair cases that often destroy the rich team.