Lukaku is a good enough player for me. There are several reasons why Conte is interested in Lukaku. Lukaku has previously played in Conte's squad. So Conte is well aware of Lukaku's capabilities. If Conte can use Lukaku properly, he can serve the Napoli team well.
That's a valid reason, Lukaku has worked with Conte so the coach wants him again to build the Napoli team.
However, I don't agree if you say that Lukaku is a pretty good player, I think Lukaku's performance has really declined now, just look at the last 2 seasons, his performance is really very bad.
And I don't think this would be a good decision for Napoli to sign him
I somewhat agree with you. In the last few seasons we haven't seen much better performance from Lukaku. However, Lukaku performed brilliantly with Inter Milan in the 2019-20 and 2020-21 seasons. Inter Milan had a stable squad. And there was a coach as experienced as COnte. Lukaku performed well at Inter Milan with the help of Conte. So I hope Lukaku can do well with Napoli as well. Conte is well aware of Lukaku's style of play.
Moreover, Napoli management is interested in selling Osimhen. Because selling Osimhen now will allow Napoli management to earn a large amount of money. Also, Napoli is not a club that spends big amounts of money to buy players. This is why Conte now wants to add Lukaku to the squad.
Napoli management tried to keep Osimhen last season but there were many disputes that occurred so that Osimhen did not feel at home with Napoli so now it is appropriate for Napoli management to sell him, that would be a good decision compared to keeping a player who is no longer playing wholeheartedly for the team.
However, Napoli will not get big profits, now Osimhen's market price has dropped considerably due to his declining performance last season.
Osimhen was plagued by injuries last season. Due to this, his performance deteriorated somewhat. However, several renowned teams are willing to add Osimhen to the squad. But Napoli management wants 130 million euros for Osimhen. This means a huge amount. No club is willing to spend that much money at the moment.