I think it'll be very difficult for Romelu Lukaku to join another Italian club this season and that's because of how much he loves Inter Milan and his continuous desire to play the Milan club.
Since his services are no longer needed at Chelsea I think it'll be a good decision for Lukaku to go to Saudi Arabia. Age is no longer in the side of the powerful striker who knows how to bully defenders with his strength and tactics. Saudi Arabia clubs will offer him the best financial package he can get from anywhere at the moment
Inter milan is getting fresh funds again from selling Onana to Manchester United so I think Inter milan will complete Lukaku transfer in this transfer window. Even though it was previously reported that Inter Milan would withdraw from recruiting Lukaku, I am sure that Inter Milan still needs Lukaku services for next season. 40 million is the price wanted by Chelsea and Inter Milan can agree to that because they get fresh funds from selling their players.
Lukaku is not wanted by Pochettino in his squad next season, therefore Lukaku will be a player who will be sold faster by Chelsea in this transfer window. Only teams from Serie A have been heavily linked with Lukaku because apart from Inter Milan, Juventus have also expressed their interest in Lukaku.