Conte is interested in adding Lukaku to the squad. But I don't believe that Napoli management will add Lukaku to the squad for 37 million. Such a large amount means Napoli management will not be interested in spending for Lukaku. However, if they want to perform well in the next season, Napoli definitely need an experienced striker.
I agree with you. Conte is a good coach and I think Napoli have made the right decision by recruiting Conte. But if the club management doesn't give Conte a sufficient budget to buy some of the players he wants, I don't think that's a good decision. Club management doesn't want to spend big money but as you said, Napoli needs an experienced striker if Osimhen really leaves. But for now, Napoli are actually lucky to have Osimhen. He is a much better striker than Lukaku.
Actually, Napoli could easily recruit Lukaku, they just need to release Osimhen and use the money to pay off Lukaku release clause from Chelsea. However, a better option is to keep Osimhen, automatically Conte will no longer be busy looking for a quality striker. It seems like De Laurentiis doesn't dare to spend a lot of money, even though he released Osimhen, they don't plan to recruit an expensive player like Lukaku.
What is clear is that Chelsea doesn't want to loan Lukaku out again, the Blues just want to let him go permanently. Roma doesn't seem able to make Lukaku status permanent, it could be that Lukaku will reunite with Mourinho again at Fenerbahce. If Napoli does not fulfill Conte's wishes and still releases Osimhen, it will be a bad sign for Napoli next season, because they will have difficulty competing in the top four of the standings.
On the other hand, Conte has a good reputation in Serie A, he managed to collect 4 Scudettos during his time as manager. If Napoli management fully supports Conte, I am sure Napoli will be a serious contender for the Scudetto next season, where Napoli will only focus on domestic competitions.