If they send Osimhen out on loan for another season, he'll become a free agent at the end of the year. Napoli won't earn any transfer fees in that case. Therefore, they need to reach an agreement with the player and move forward accordingly. As far as I know, Osimhen has a contract with Napoli until 2026. I don't think they let him go this summer. Otherwise, they'll have to watch him go to any team he chooses for free without earning the money they want.
Then they would have to accept a lesser offer from clubs in Europe. Premier League clubs are willing to get the services of Victor but the transfer fee is too high for them. For some reason best known to them, they don't want to offer a higher fee for the Nigerian striker. These clubs are claiming that they have a limit they can offer. I said he would have to go on loan because Antonio Conte has made it clear that he wouldn't work with Victor and the player said he doesn't want to move to the Gulf League. Napoli would have to transfer his salary expenses to another club if no club is willing to offer €75 million release clause. The best means to avoid the financial burden is to send him on loan.