After the arrival of the Conte situation is taking few changes even right now taking anything is not easy because we are having news Conte wants Lukaku with Victor Osimhen is also in radar of few clubs, but this is not easy with his price tag and few clubs internal situation is also not idea but if we have something from the Chelsea then surely this can go ahead without any big problem for the both clubs.
Lukaku is surely currently in limelight but as his release clause is having huge amount it's also problem for the Italian clubs which are suffering badly in last few years and trying to fix their finances which are hurting them, but Napoli surely can do things which are manageable for them and these can bring good success for them in coming season after having worst ever performance in current season.
Conte is indeed planning to bring in Lukaku but Napoli has not prepared a budget to bring him in permanently so they make an offer through the loan option, unfortunately Chelsea did not respond to any offers except to take him permanently. On the other hand, AC Milan is reportedly also interested in bringing in Lukaku but I doubt if Chelsea will let him go for less than 30 million while AC Milan also has financial problems as you said. Apart from that, Lukaku's age is also a consideration I mean teams from Serie A don't want to take risks by bringing in old players at high prices. If the release clause is around 15-20 million maybe some clubs can consider it, that is a decent value for a player who is 31 years old.