Napoli is in a dilemma about whether to sell him or not, as they currently have a striker in their lineup. However, Osimhen has great potential and has performed well with them. Therefore, I think they are still hesitant to let him leave Napoli and are considering loaning him out as an alternative, allowing them to see his progress as he gains playing time at Galatasaray.
Of course, if they continue like this until the summer, they will lose money, and Osimhen has considerable freedom if his contract with Napoli expires without Napoli receiving payment.
There was a report that Napoli was considering keeping Osimhen until his contract finishes. But this report looks untrue because coach Antonio Conte didn't want the Nigerian from the beginning. The delay the club is experiencing now is due to the price tag placed on Victor. Clubs are not willing to give out €75 million. Even if the club has the intention to keep him, I doubt that the players want to remain in the club. He had a frosty relationship with the club management, and I don't think he would like to work with Conte.
If this rumor is true, it makes more sense. A poor relationship with management will result in a loss of playing comfort. It's safe to say that, to this day, there's no compromise between Osimhen and management, especially Conte.
This could be due to player selfishness, which is completely unprofessional. After all, he's contracted and paid to play. We just don't know what made Osimhen selfish and unwilling to work with Conte. This requires a compromise between the player and the coach.