I hear the Conte and Lukaku optimism, but don't get carried away. Their past collaboration doesnt guarantee success at Napoli. Lukaku has had his moments, but can he regularly score Napoli's goals? Osimhen showed great potential despite his circumstances. It seems shortsighted to dump him after one bad season.
I think Napoli could utilize Osimhen's transfer money, but sacrificing long-term potential for a rapid financial injection is risky. Also, Chelsea may not want to sell Lukaku. If they do, he'll be expensive. Before making a hasty decision they may regret, Napoli should consider all options.
I don't know what makes Conte still very interested in Lukaku, so he specifically included Lukaku as a player that must be obtained by Napoli when he takes over Napoli next season, Conte specifically asked De Laurentiis to buy Lukaku and also several other players who have been coached by Conte so far, Lukaku quality and sharpness in scoring goals of course we never doubt because so far Lukaku is famous as a striker And also a pretty dangerous finisher in front of goal, but as you said of course Lukaku golden era may be is over at this time and that's why Chelsea are currently continuing to loan him to other teams in addition because his high salary.
This season Lukaku played for Roma and he was even played as a substitute so far by De Rossi, so I think indeed Lukaku performance and sharpness have declined at the moment, reportedly Lukaku is currently Napoli's main target and even Napoli are ready to lose Osimhen provided they can get Lukaku next season, reportedly Chelsea pegged Lukaku at a price of 38 million euros, While Osimhen has a release clause that reaches 130 million euros, Napoli are willing to sell Osimhen to Chelsea on condition of paying 90 million euros + Lukaku.