Yes, Napoli have made such plans to be able to sell Osimhen, starting from discussions with Lukaku, Chelsea, to rumors regarding PSG. However, because PSG is only willing to bid no more than €80 million, Napoli's latest plan is to negotiate with a Saudi Arabian club. And it is true that Osimhen himself wants to leave Napoli this season. So the player and the club have mutually agreed to part ways in this transfer market. and indeed in some news, Conte really wants Lukaku to be in his squad.
So now the question is, are clubs from the Saudi Pro League willing to pay him 100 million? because as far as I know, Al-Ahli has lowered its interest in bringing in Osimhen, we don't know the reason but we can guess that it is price related because clubs from the Saudi Pro League have never paid more than 100 million in transfer fees. Napoli must have another plan if they want to let Osimhen go this season.