It is actually depending on the board of Napoli itself. If they want to lower the transfer fees of Osimhen, it won't be so difficult to sell Osimhen. PSG agrees to sign Osimhen at €120 million, it is a huge money.
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Napoli are quite serious about bringing in Lukaku because that is the wish of their new coach Antono Conte, so regardless of the Osimhen transfer drama, I am sure this transfer will be realized, Lukak will come to Napoli and Osimhen will leave.
Yes, the only reason is because Napoli still hope that the price for Osimhen can really match their expectations, but in fact, both Chelsea and PSG have not yet negotiated according to Osimhen's lowest price target. Because this is also related to the calculation of the fee they will receive, Napoli don't want to suffer losses, but on the other hand, Osimhen is no longer like he was in the transfer market last season, who in fact used to be very popular and that's the term hype. This season, his performance is not as optimal as before, so, it is not easy for other clubs to want to negotiate Osimhen according to Napoli's request, it is still too high.