If Napoli doesn't act fast and allow Osimhen go to the club of his choice, they'll become the loser when his contract expires. I feel that Napoli management is not looking it from this angle because they feel they have the power to dictate for Osimhen which club to go to. Osimhen does not give a fuck about all these and he didn't allow that to affect his performance.
The Napoli board knows that Victor Osimhen will become a free agent next season, and they will be on the losing side if that happens, but I don't know why they don't want to allow Victor Osimhen to join Galatasaray this season so that Victor Osimhen won't leave them as a free agent next year. The club Victor Osimhen will join isn't the problem why Victor Osimhen is yet to leave Napoli this season, but I think it is the buy-in clause Napoli attached to Victor Osimhen's transfer that's preventing Victor Osimhen's move to Galatasaray.