The Madrid deal hasn't been finalized to my knowledge. At least not on our end.
Do you have a link?
https://www.marca.com/en/football/real-madrid/2019/01/17/5c4100c7268e3e184d8b457c.html
Deal not sealed but seems pretty close. PSG has never been mentionned after this summer.
The deal includes sponsorship deals with Qatari based companies to help Napoli diversify their revenue streams.
And that particular part doens't make sense.
There is a paragraph in FFP dedicated to prevent team from circumventing the spirit of the rule. This is a blatant attempt.
You could easily defend it if you say it is coincidental. But now that all the italian journos have explicitely said it is PART of the deal, that makes no sense at all.