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.
Victor Oshimen has a fairly expensive selling price before his performance continues to decline and his price continues to decrease, the management wants to immediately release this player so that he can get a big profit and can buy player at a cheaper price. It is known that Victor Oshimen's current price is around 100 million euros, while Romelu's price Lukaku is around 40 million euros so the management can secure some profits to recruit more players if needed.
In my opinion, Lukaku's performance is also quite good. This player seems suited to playing in Serie A rather than in the EPL. In fact, he is the player who has contributed the most to Roma. If he was at Napoli, he could replace Oshimen's role if this player was really sold by the club.
Although Lukaku is not suitable for the long term. But getting Lukaku after selling Osimhen could indeed be quite an effective move. Because there is no need to question Lukaku's quality in Serie A. He has experience at Inter Milan and at Roma and the results are always good. He has always been the player who contributed the most to his team in Serie A. And this is different from Lukaku at Chelsea, who was not as good as when he was in Serie A. So Chelsea really wanted to let him go and even continued to loan him to other teams because Lukaku was not suitable for the EPL. .
Napoli are currently still trying to release Osimhen and Conte understands the situation so he does not comment much on this issue because he understands that there is an agreement that has been made between Osimhen and the club which means that Osimhen will be released in the current transfer window if there is a club who are interested.