Although several offers have come for Napoli, and they are never enthusiastic about selling osimhen; hence, he still maintains his position to keep osimhen even longer in the club. Your suggestion seems excellent, but Napoli has indicated that they would not allow Osimhen to leave the club, and Napoli has also sent their initial offer to Chelsea for Lukaku, which is around 15 million euros.
Chelsea sees that the 15 million offer was a joke from napoli, considering Chelsea wants 38 million euros for him. Lukaku wants to leave Chelsea because his contract with the club is about to expire. And again, Lukaku was Conte's favorite player, and he has requested Napoli to sign him.
In the end, Chelsea has already rejected Napoli's first offer because it was too low to allow Lukaku to depart for only 15 million euros in transfer costs. Chelsea expects more from Napoli.
I think it makes no sense for Chelsea to keep rejecting that offer, I mean it is clear that we are talking about a situation that is a little different and difficult, we should realize that things aren't going to be that simple. We need to realize that things will be quite easy to handle, and we need to just make sure that things could be more calm in the end.
I think Chelsea will not find any buyers for more than that, which would mean that they are going to be stuck with him, and then they are going to rush to find a loan for him again, and eventually his contract will run out and he will be leaving for free. If you ask me, just sell him for whatever is the highest offer, and be happy about it, because that's all they can do.