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.
According to his transfer value on transfermark Osimhen worth to 100 million and after seeing this information i am sure Napoli won't be sell him below to that price and about 130 million if i am not mistaken this is Osimhen release clause price and it was activated since this summer so those who want to buy him they have to pay according to this price but indeed all of it is depend on Napoli owner Aurelio de Laurentiis because if he willing to lowering Osimhen price then i am sure this transfer will be done quickly
About 80 million i don't think Napoli will sell Osimhen on that price because when Napoli bought Osimhen on 2020 from Lille they have to spend 70 million plus ads on as transfer fees which at that time Osimhen broke the records as the most expensive transfer in Napoli history and also this transfer is making him as the most expensive African transfer in Europa however i think Osimhen transfer seems stuck because although some of big clubs were interested to him but none of them is dare to bid him because previously we see PSG who almost certain to gets him and now the rumours is appears again that Chelsea too is ready to compete with PSG and they also dare to buy Osimhen with expensive price too