Conte could not handle conflict between Napoli and Osimhen and he failed to convince Osimhen to stay or Napoli to keep Osimhen at Napoli for the past season. Now with Lukaku and Scudetto last season, Napoli and Conte no longer have reasons to keep Osimhen. It's clear now that their main target is selling Osimhen at as best transfer price as possible in order to have extra money for their club financial budget which can be used for buying new players or player wage in a next season.
Conte proved that he can build up a winning team even Napoli did not have best player resource in Serie A past season. Osimhen is still attractive with many clubs and if he agrees to cut his high salary, he will easily find a next club after leaving Napoli.
Conte is a coach who I think prioritizes the fighting spirit of the players for the sake of a team or club. And we know Osimhen is no longer excited at Napoli. So there is no reason for Conte to play Osimhen in the squad he handles. So last season we saw Osimhen being loaned to a Turkish club, namely Galatasaray. But for this season I'm not sure where Osimhen will go. Whether he will succeed in finding a new club or not, but what is clear is that I think the problem is not only the size of Osimhen's salary. but this is a matter of the price of the player's release clause which is quite high. And this is what makes many clubs hesitate to make offers and many even end up giving up. Like last season, PSG was also very enthusiastic about bringing in Osimhen. But they eventually gave up.