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If Napoli is still trying to improve its position in the Serie A standings, of course Napoli must always consider winning and it would be very unreasonable if Napoli deliberately lost the Coppa Italia to a team lower than them. Apart from that, Napoli also cannot give an excuse if they deliberately lost just because they are still in the Champions League this season, because their fans will certainly be very disappointed if Napoli admits that they deliberately lost a certain match even though it was outside of the Champions League competition.
It doesn't make sense for Napoli to deliberately lose a competition they still might win, to me it's just an absurd assumption. Napoli have experienced a very significant drop in form this season after winning the Scudetto last season, so they need to take advantage of every competition to win it instead of letting other teams beat them easily.
So far Napoli have only collected 27 points in 16 matches, of course from 8 wins and 3 draws. Napoli is in 5th position with a 1 point gap below Bologna, but because Napoli is a team that is still strong, I think they will still compete for the Champions League zone next season.