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.
If the club wants to see Napoli perform better again, it would be a good choice if the club also had to grant Conte's wish to bring in Lukaku. Because it would be quite useless if Napoli brought in a great coach if the club didn't want to spend a lot of money to bring in the players the coach wanted.
But it is reported that Napoli is ready to spend large amounts of money in this transfer market. And that is also one of the things that makes Conte interested in coaching this club.
Regarding Osimhen, I think this player will have difficulty finding a new club. Because based on the news I read, now one of the English clubs that is targeting Osimhen has also withdrawn from the hunt. One of them is Arsenal, who seems unwilling to pay a high price for Victor Osimhen's release clause. And Arsenal seems to have switched to targeting another player, namely Kieran Tierney. Napoli seems to really intend to let Osimhen go. but at a very expensive price. And if there is a club that dares to pay a high price for Victor Osimhen's release clause then I am quite sure that Napoli will immediately agree to bring Lukaku there.