Now how the offer will be above 100M maybe indirectly PSG can afford it but there must be negotiations they are talking about, but so far the rumors are only closer to Chelsea for Osimhen's loan while Osimhen's camp does not want a loan.
If PSG makes a fast move with this transfer then it could be that Osimhen will go there instead of Chelsea, we don't know how much the proposal by PSG is, I'm sure it will be below 100M.
PSG once said were backing off from wanting to sign him and regarding the latest rumors I don't follow them and maybe they are trying to renegotiate with Osimhen. The price of 100 million is considered too high for Osimhen because his appearance and performance have decreased slightly compared to the previous season and I think it is very likely that he will stay because no club is willing to pay that price.
Several clubs in the Saudi Arabian League have expressed interest in him, but there is no clarity. The proof is that until now there has been no serious discussion regarding this interest. Chelsea is trying to approach Osimhen with a loan and Napoli may not agree.
Osimhen must decide his fate in the transfer market now, choose Chelsea or PSG or better stay at Napoli? My guess is he will leave soon.
This choice is very much determined by the interested club because if no one is interested he can't do anything and the transfer value requested by Napoli is so large that it will force him to stay.