Osimhen's release clause has already decreased a lot as a part of his contract extension with Napoli. His price dropped so much not because of how bad his performance. It's to ensure his clause has sense price, and he can leave anytime.
I saw some top clubs such as Arsenal, MU or even Chelsea strongly linked to him. However, there's no concrete development about which club has contacted his agent to buy him out. I hope Chelsea will contact his agent, then sign him asap .
Napoli will still force the will with 100 million for now because it is considered a fairness for a striker like Osimhen, but indeed in the end things like this are also difficult to force especially with the relationship between Osimhen and Napoli which will definitely be a little difficult to unravel so in the end this will be a moment where they will definitely sell even if the clause is less than 100 million although they will try to do this first.
Now actually regardless of who the club is then if anyone dares to bid for Osimhen at a price that is considered suitable then they will benefit but in this case it must be difficult because now before the summer transfer opens we have seen a lot of rumors about Osimhen even for some big clubs also starting to be part of the rumors.