maybe they dont want to sell him at all and he himself hasn't expressed a desire to move on
Think from their perspective - Osimhen led the club to their first Serie A title since 1990 and led them further in the Champions League than ever before. What's the price tag for that type of club success? Selling him for 100m gets you like 2, maybe 3 solid players but you're still likely short of his goal production.
As an example- Jack Grealish and Villa. They bought Ings, Bailey, and Buendia with the 100mil and none of those 3 have been worth a damn really and Ings was already sold off at a loss. Recruitment is hard and when you have a bonafide star and he's not actively asking to be transferred, put whatever damn price he's actually worth to you on his head versus what all the big clubs want to actually pay. There's zero obligation that you HAVE to sell to bigger clubs.
fwiw though - i saw their new contract they're offering him has a 160mil release clause, not 180
I guess I hadn't considered this possibility, so thanks for clearing things up. That makes sense. But why include a release clause at all? Wouldn't it be better for Napoli to simply make him fulfil the entire deal and not include a release clause?
because expecting him to have 100% loyalty is unrealistic. Negotiating a release clause is basically a club saying "look we value you at 180, but we dont want to give you handcuffs so we'll accept 160 for your release"
going back to villa example - grealish was given a 100m release clause because it was set as at english record level and that way the team could say "look we really dont want to sell you as we think you're the best, but if someones willing to pay up for the best, then we wont stand in the way"
in short - its just a way of appeasing players that you're not going to just deny every single offer that comes their way even if they do want out