I do not think that Osimhen would be worth 130, like even Napoli probably won't ask that much, that seems like not a good deal at all. I believe that if Napoli wants to make this deal happen, they can ask PSG 80 million and it would be done today, right away. This is why they are trying to find that right balance, they are asking way more than what they should, so that they would be asked to go down, PSG will give a counter offer, and then Napoli will counter that, until both teams agree on a deal.

Alternatively, both teams could keep doing this, and then in the end both teams could realize that they are not going to meet in the middle, and they can't get any lower/higher for each other and the deal will fall through. This has happened many times and if Napoli insists on keeping that price that high, then I am sorry but no team would ever buy him.

It is like saying he is not for sale, and that means if Osimhen wants to leave, but not allowed to leave, all he will do is just wait until his contract is over and he will be fine to leave for free. That would be stupid of Napoli to do, just accept the highest offer PSG could go to, and then sell Osimhen, and buy Lukaku, and the rest can be used to make the team better.