It is a good move to sell Osimhen and use the funds to buy Lukaku and keep the rest but what if there is no club that is interested in Osimhen anymore because of the high rate that was placed on him initially because it shows that Napoli wanted to extort money from any club interested in him with the price. Euros is still on and a lot of young players are displaying good qualities which is part of the reason why no club have shown interest in Osimhen yet. If Osimhen is not leaving Napoli, it might be a challenge for Conte to bring Lukaku in.
If Napoli fail to sell Osimhen, Conte will be very lucky and will not feel the need to bring in Lukaku again. If Osimhen stays with Napoli next season, Conte chances of leading Napoli to compete in the top four of the Serie A standings are very big, Napoli even has the opportunity to become a Scudetto contender again, because after all Osimhen is sharper than Lukaku at this time.
Indeed, seeing the needs of the teams that have been linked with Osimhen, such as Chelsea, Arsenal and PSG, Osimhen is a player they should recruit. It's just that everything is hampered by the price of Osimhen being too expensive, De Laurentiis seems to have to lower the price of Osimhen if he has the ambition to immediately make a profit.
Many people think that Osimhen price is too expensive, and not comparable to his performance last season. Most recently, PSG was reportedly willing to bring in Osimhen, after hearing that the price had dropped to 85 million, Chelsea only dared to offer 67 million, it seems that Osimhen will wear the PSG uniform to replace Mbappe there.