Since Victor Osimhen has one year left on his contract with Napoli, if he refuses to take a pay cut and insists on receiving the same salary he's receiving at Napoli, no top European clubs will want to sign him; they will prefer to sign him as a free agent when his contract with Napoli expires so that it will be easy for them to agree on personal terms with Victor Osimhen, and they won't have to pay Napoli money to sign Victor Osimhen.
I think the problem here is not with victor osimhen, he has a dream to play in Europe and will not turn down good offers he is getting from top European teams, its mainly Napoli who has place a huge amount on his transfer which they know will make most of these teams go away so he may end up with smaller teams like the one were he is now on loan. Napoli just want to make so much on his transfer that is now looking becoming a problem to them and the player. osimhen will be willing to accept the wages been offered him in Europe except that Napoli does not want to let him go already.
What is Napoli going to gain if they don't want to let him go? The head coach being Antonio Conte made it obvious that he doesn't want to work with Osimhen that he is surplus to requirement that's why he went on loan last season. I think Napoli wants to sell, but it's appearing that Osimhen wants to see out his contract as a Napoli player so that Napoli won't get anything from transfer fee.
This is one thing I perceive is the major reason why Osimhen is yet to get a new club. Napoli are already sweating to see how this won't happen they want to get this guy out and recover some funds, but this guy is not interested. He knows that next season he can still play in Europe probably the premier league. So I don't think it's Napoli that's delaying the deal from happening.