It is actually depending on the board of Napoli itself. If they want to lower the transfer fees of Osimhen, it won't be so difficult to sell Osimhen. PSG agrees to sign Osimhen at €120 million, it is a huge money.
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I don't think Napoli are ready to lose their keyman to any elite club this summer, they've solid plans for the Nigeria international and keeping him would be their absolute decision. On the other end, Paris Saint-Germain are very persuasive in this case, since losing one of their keyman in the frontline, which will definitely affects them in all angles next season. It's up for Les Parisiens president, Nasser Al-Khelaifi to play his role and also involved the current coach, Luis Enrique to cooperate and tangled good signings.
Napoli is actually ready to lose Victor Oshimen if there is a club that is willing to accept the price set by Napoli. As we know, Napoli prices Oshimen quite high because this player is very valuable to Napoli and he also has the highest salary among the others. Napoli seems reluctant to cut him. The price of the player is that if no one buys him then Napoli won't lose, they will still use him for next season so they don't need to look for a new striker to replace this player.
Even though, if PSG signs this player, Napoli will buy Lukaku from Chelsea to replace Oshimen, but I feel that if this is just a drama about players and clubs, I'm also quite bored of discussing it many times.