i doubt if Arsenal was willing to pay that much for Osimhen, they are known to be a team that can’t pay much for players.
This isn't the first time arsenal is been linked to Osimhen so if you're doubting Arsenal's ability to pay for Victor Osimhen under Mikel Artheta then it's obvious you're one of those that still retains the mental scope of Arsenal during Arsene Wenger's era as manager. The signing of Declan Rice for a whooping £100 million plus £5m and add-ons elucidates that Arsenal is nothing like it were under Wenger, he Artheta is all out to win the EPL trophy and getting the services of players that would make that possible wouldn't be a problem for him if the player fit in his interest and playing pattern.