A lot of money doesn't mean you will buy players who don't match the market price.
Osimhen's performance last season dropped drastically due to the injury he suffered and that was the reason his price dropped drastically and the Napoli management had to immediately sell him so that the market price didn't change further and also if you look at it from the other side, Osimhen no longer felt at home at Napoli, last season he had at odds with Napoli management and also in my opinion his poor performance last season was because he didn't feel at home with the Napoli team anymore.
There are currently quite a lot of rumors about Osimhen leaving, and I'm sure it will happen.
Given how he played (poorly) and how he was injured (often) last season, obviously his value has dropped.
Napoli continues to serve the interests of the president, who dictates the law in every sector. And it does enormous damage, of course.
If the price has fallen, you have to lower: never mind if it has happened, but you can't do everything as you like as if the market didn't exist.
I hope they don't regret not selling Osimhen last season when his market value rose, and now they have to struggle to find a team willing to pay the amount they want. I even heard that they are ready to lower Osimhen's price and are ready to negotiate, but they are still having difficulty finding which team is ready to negotiate with them.
Maybe they think that Osimhen's performance will improve in the past season and his price will increase again rapidly. However, what happened was the opposite, Osimhen's performance declined slightly due to several reasons, one of which was injury. However, we also shouldn't close our eyes to the decline experienced by Napoli as a whole, this is also a factor in players not being able to show their best performance.