Chelsea will sell him somehow, but if they don't want to sell, they will rent him. Lukaku is now a striker who is of no use to Chelsea. If Napoli cannot buy, they can try to rent it for a year. Lukaku also loved Serie A and will continue to play there. I think if Osimhen does not leave and Lukaku comes, Napoli can have a more successful season than last year with a few good reinforcements.
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I'm sure Chelsea are ready to do anything to sell Lukaku. Because Lukaku is in a decline phase and his performance is getting worse every year. Who would want to buy him in this situation? Napoli will reorganize under Conte, but they can find better alternatives to Osimhen. Lukaku has been mentally unwell and far from his best since his return to Chelsea after winning the title with Inter. Lukaku's performance at Euro 2024 was below average and his weight was noticeable. If he wants to compete in Serie A like he used to, he will need to improve his physique. Napoli's interest in an old player who is far from his former self is not enough for them to do well in Serie A next season. The best choice for Lukaku would be to work with Jose Mourinho. The Turkish League is a good option for him to find his old capacity.