By selling Osimhen, Napoli management wants to earn big amount of money. And that's probably why Conte isn't showing interest in Osimhen right now. Napoli won't have to spend a fortune on Lukaku. Moreover, Lukaku is a very talented player. If Conte uses Lukaku properly, Lukaku will be able to score a lot of goals.
Earning enormous profits is definitely the goal of the team's management but there's a whole lot going on currently. The newly assigned headcoach of Napoli, Antonio Conte will deliver his team in term of challenges, one of the major reasons why Aurelio De Laurentiis brought him to Diego Maradona stadium, to levelled the facing problems which consider to be severe over these past seasons without Luciano Spalleti incharge.
Napoli will continue to drive for excellent results without relenting, they are also consider weak based on their incompetent action in the previous season. They will scout for more promising players and bring out the very best performance in them, it's very certain it will happen.
Speculation about Osimhen future is still full of question marks, with several clubs currently waiting for De Laurentiis to lower Osimhen price. The figure set by De Laurentiis is considered very high, it is considered not in accordance with Osimhen performance last season, the injury he experienced caused his goal productivity to drop drastically. For now, it seems that only SPG is showing the most serious interest in recruiting Osimhen.
De Laurentiis should speed up Osimhen transfer process, if they really want to let him go to another club, so that their plans to recruit other players can proceed more quickly. The aim is to give Conte more time to prepare the team, which could affect their chances of competing next season.
Conte has a lot of work to do, the previous three managers left a lot of chaos in the team. I think Conte has the tactical qualities to lead Napoli to compete in the top four of the standings next season. Napoli's efforts to release Osimhen and recruit Lukaku are likely to come true, they have to do it quickly.