There are several teams who are interested in bringing in Osimhen, but Napoli set the price too high for Osimhen, with the decline in Osimhen's quality last season of course the high price for Osimhen is very unrealistic
And regarding bringing in Lukaku there is also no clarity because Chelsea also set a high price for Lukaku.
If we look at the quality, even though Osimhen is much better than Lukaku and it is really not worth it to replace Osimhen with Lukaku in the Napoli squad, that is in terms of quality, but if we look at it from the other side, with all the problems or disputes between Osimhen and the Napoli management, management should to release it immediately.
I don't think Napoli is that interested in selling Osimhen. If they were, the price wouldn't be so high. They've also noticed that Osimhen's performances have declined. It's not that Osimhen isn't still good, but he can be signed for that amount. The truth is he didn't get as much hype as he did two seasons ago when they won the Serie A league. In fact, I think what really caused the decline in Osimhen's performances is that their team didn't do better last season. Just imagine if they had done better and finished the season in second position in the Serie A competition; the hype would be more than this, and clubs would be much more interested in Osimhen.
So far, Osimhen's future is certain to remain at Napoli because no team is serious about asking for him at a price that is too high. It is true that there are teams that want Osimhen's services, including several teams from the EPL, but so far there has been no concrete decision regarding this desire. That way, it is certain that Osimhen will stay at Napoli and Osimhen will even play in pre-season.
Even though Antonio Conte himself is reportedly willing to let Osimhen go to another team, perhaps it is because the striker does not suit his strategy that he insists on bringing in Lukaku.