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.
There's still time for that. All the parties might be negotiating for a deal that would benefit them the most. Napoli selling Victor Osimhen would be a good deal than leaving him as a free agent. Napoli has already signed in players that could replace Osimhen so they might be looking for a good deal to Turkey or anywhere else.
The largest deal of today, Thiago Almada from Botafogo who was mostly on a loan to Lyon last season has been transfered to Atletico Madrid for 24.5 million Euros. Atletico Madrid had tried many changes for next season but their 3rd place in la liga was not in danger at all.