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.
Yes, I think that's the mentality that a manager should have, especially for a top team like Arsenal, spending more money in the transfer market shouldn't be a big problem as you said and I agree with that, because after all it is also done for the benefit of a team so that they can have better and sharper performance in order to win the title at the end of the season with the note that the manager has really considered properly whether the player meets the criteria needed or not. PSG and Chelsea are on the radar of Osimhen's hunt but so far there has been no agreement from the two teams and I read from one source that now Arsenal is more interesting to Napoli because the offer submitted is approaching 100 million euros + bonuses, and I hope Artheta does not waste the opportunity if Osimhen does fit the criteria of the player they need.