Napoli's campaign finished some time ago, we have not made any official bids, and the transfer stories around it had dried up even before the Messi situation took over everything.
All of that coupled with the facts that:
-The player has never said he wants to come to city in the slightest.
-The player has previously said he wants to finish his career at Napoli.
-ADL has a price which he will not drop.
-We have a price that we will not go above.
-We have had extreme problems in dealing with them in the past.
-They have failed to sign a replacement.
-We have been unable to shift any of the players we allegedly want to (Stones, Otamendi, Garcia, Zinchenko, Angelino)
I also suspect we will not sign anyone whilst the Messi stuff is ongoing as the senior team will be focussed on that, any other signings would be completely overshadowed and given the fee/potential outgoings involved in that deal the areas we need to reinforce/strengthen afterward might have changed dramatically.
Gives me the impression that this is not a transfer that is going to happen, if you disagree then fair enough.