Osimhen has above average individual quality, last season his performance declined due to being affected by injuries, and the change of three Napoli managers made it difficult for Osimhen to find his best playing form. If PSG is serious about recruiting Osimhen, I think it is the right step as a replacement for Mabppe departure.
For PSG, high prices are actually not a big problem, as PSG has very stable financial strength, and their expenses will decrease drastically after Mbappe leaves. Enrique certainly admires Osimhen quality, and will probably ask management to immediately complete his move. Even though PSG can perform well without recruiting a replacement for Mbappe, that can only happen in Ligue 1, not in the Champions League.
So far, Osimhen transfer saga looks stagnant without any significant developments, clubs interested in him have not increased, perhaps this is due to the high price that Napoli wants. Despite all that, it is better for Osimhen to leave, for the sake of a brighter future career. With PSG, Osimhen can experience lifting trophies and playing in the Champions League every season.
In this case, not only Osimhen’s desire plays a role, perhaps De Laurentiis will play a decisive role, if he decides that he will not sell Osimhen for less than 130 million, then he will remain in the team. Napoli bought Osimhen for 70 million (possibly some other bonuses, I’m not sure), does De Laurentiis really think that his value has doubled during this time. By the way, Arsenal is ready to buy Osimhen now for exactly this price, that is, it is quite possible that Osimhen’s market value is as such. And by the way, if PSG are not ready to buy Osimhen at the price for which Napoli wants to sell him, then the price is still too high, because PSG have money and they could start bargaining if they wanted. I suspect he may stay at Napoli again for another season.
Napoli cannot sell a player who will strengthen Napoli without a high profit. The transfer fee he will bring to them must be too high for them to allow Osimhen's transfer. Osimhen will be one of the important names for Conte next year. So he will be a player who will contribute if he stays in the team, but we heard last year that he wanted to go to the Premier League. I think he is less likely to go to Paris. If he goes, it will be the Premier league.