I think Victor Osimhen will go to Al Hilal. Al Hilal has made the offer to Napoli, transfer fee 70 million Euro, while Napoli wants 75 million Euro. They'll take care of the 5 million Euro in between. Osimhen will be given 30 million Euro a year. No other team could pay such a high salary.
I think this transfer is the best for all 3 parties. Napoli gets the transfer fee they want. Osimhen gets a great salary. Al Hilal is also buying a top class striker that they can't find elsewhere. Not playing in Europe during the prime period is a disadvantage, but in the end these players play for money and there is not much they can do against these irrefutable offers.