Currently, Napoli is still looking for a team that wants to buy Osimhen and Napoli are even willing to reduce Osimhen current selling price to 100 million euros from the previous 130 million euros, although Osimhen has been an important player for Napoli in the last few seasons but Conte doesn't want to keep him in the squad at this time and actually asked Napoli to bring Lukaku from Chelsea as their main striker next season, the sale of Osimhen will of course provide huge profits for Napoli and that the money can be used to strengthen Napoli in next season.
I don't understand why Conte chose to sell Osimhen and asked the club board to bring in Lukaku. Several reports stated that the sale of Osimhen was due to a club agreement and Conte could only agree to it. But apart from these rumors, I think Conte's decision to bring in Lukaku was because Conte had worked with Lukaku and Conte saw that Lukaku was the striker they needed right now. Another reason is probably because Lukaku can be obtained quite easily after Enzo Maresca did not include Lukaku in his game plan for next season so there is a possibility that Lukaku will still be sold.
It's osimhen's intention to leave from the club, and it's also happening with kvarat. The truth is, Conte does not want to sell Osimhen., and even Napoli has set his release clause very high. But, Osimhen is not happy to stay much longer.
I disagree that Lukaku can be obtained easily. He wants to play in Serie A. But, his price makes it hard for Conte to deal with Chelsea. Chelsea has tried to sell lukaku since last season, but they failed. And i hope thing is going very well for chelsea and conte about lukaku's deal now.