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.
Yes, this is a realistic thing. It will be very difficult for Napoli to reach the top of Serie A this season and defend the title they won last season. Not only is their condition quite poor, but the distance between points is far away and the strength of the opposing team is actually getting better this season. The competition is very tough this season. And what's more, at the moment, I'm sure Mazzarri's focus is on improving the performance of his squad and trying not to fall into an even worse position. Because after all, Mazzarri also has quite a tough challenge here. At least if Napoli can still enter the UCL again next season, this will be enough for now.
With the current situation, it is very difficult for Napoli to maintain their situation as the current defending champions.
Napoli is currently still very difficult to maintain its current consistency and performance even though there have been several improvements including the change of coach that has occurred but indeed this is still a fairness when talking about the Scudetto in Serie A.
Until now since the last few seasons the club that won Serie A has never been able to go back to back to get the Scudetto after prime Juventus until the 2020 season until now no one has been able to last for several seasons for the Scudetto including Inter, Milan and Napoli who took turns every season in the last 3 seasons.
Napoli chances are now only possible to be in the top 4 and must try to appear there because it would be very bad if they failed to qualify for the Champions League next season after previously winning very convincingly.
It is quite obvious that Napoli are struggling this season,and there is no way they can get to where they were last season because the team has lost that team spirit that was in their team,and the thrive towards breaking the yoke of not winning the Scudetto tittle for years.This season,they have been so poor in form,and if they do not push towards winning more games,they won't qualify for the Champions league next season.They were able to keep some of their best players of last season till this season,but if they do not qualify for the Champions league next season,it will make those players want to leave.For instance, Osimhen is considering moving to England,and his prefered destination is any of the London teams,either Chelsea or Arsenal.