From what is happening with the Victor Osimhen deal Napoli don't seem to be interested in exchanging Victor Osimhen for any player they just want a club that will pay the money in full so that they can get profit from his deal while they go for any play or their choice and right now Galatasaray seems to be the only team that is completely ready to accept the conditions attached to his deal since he has already done 1 year loan deal with them. Liverpool will benefit if they should go for Victor Osimhen but they haven't made their intentions know yesterday so Galatasaray is still the preferred choice for now.
I've read several articles and sources, and I see Napoli as unwilling to lower their release fee for Osimhen. Napoli wants €75m, and currently, no other team seems willing to accept that offer. Galatasaray is indeed interested in the player and has already made an offer, but it was rejected. If this continues, and Napoli selfishly refuses to lower their release fee, the Mbappe case could be repeated. As a result, no team will be willing to sign Osimhen this season, and he will have to leave as a free agent next season.
Several major EPL teams, such as Liverpool and Chelsea, understand that this is Napoli last chance to decide whether to extend Osimhen's contract or sell him. If they don't do so this season, Napoli will only lose their biggest asset next season. Therefore, major teams in other leagues are preferring to wait for Osimhen to leave as a free agent.