Osimhen renewed his contract with Napoli last season, which caused his release clause to be higher, and that is actually what Aurelio De Laurentiis wants. However, as a result of the contract renewal, it is also reported that Osimhen will get a higher salary every season from Napoli, which in my opinion is the main reason why Napoli encouraged Osimhen to leave. It could be said that apart from wanting to get big profits, Napoli has difficulty paying Osimhen high salary bill. In the broader picture, Napoli wants to build a more even squad, one way is for Napoli to rely on profits from Osimhen transfer. I don't think it made things difficult, but Napoli tried to make the best of the situation.
I also viewed it from that perspective and from the perspective of the player too who's Osimhen himself. I feel like he's also ambitious and looks quite tired of the Napoli club. He wants to leave the club too and that's why he's eager to be released and ready to move to a bigger club to face bigger competitions. Going to a big club like PSG is a big deal for the player and opportunity for him to showcase his capacity. Now that PSG have entered an agreement to get the player for a transfer fee lower than the €150m release clause, and they also don't seem to have the financial capacity to be able to pay for him the more which they can split to get more players. I think they should just get to a common ground of agreement to release the player and for the PSG to take the player.