It is evident that Conte does not want to use Osimhen as part of his squad team for next season, Lukakau is most preferable to him but getting Lukaku to play for him is now a big concern as Chelsea are not ready to loan him but sell him off and I see that the price tag on him feel unworthy to Napoli to have him play for them. Also, he’s not that young that will be utilized for a very long time in the club.
For Osimhen, I believe that PSG is the serious team until now to sign him as a replacement for Kylian Mbappe since their choices are limited in my opinion. They could afford his salary and they need him.
For Lukaku, Chelsea wants to sell him, while AC Milan wants him as a loan to replace Oliver Giroud who is moving to US Major League Soccer. Conte is also monitoring the situation and it is all up to Chelsea to get ride of him with the least possible financial damage. The situation will not get clearer any time soon thought.