According to Fabrizio Romano, Lukaku give his avaiability to move away again from Chelsea.
Always according to him his priority is going to Napoli, but Napoli needs to sell Osimhen first.
Lukaku has been moving on loan for a couple of years now, i hope he can finally be sold now and move away from Chelsea for good, all these different loan moves hasn't helped his career, though i know it is due to his transfer fee and salary/wages. If Napoli sell Osimhen, they will receive a lot of money from the transfer, so they should be able to use that and fund a transfer for Lukaku.
I think it doesn't matter if it's for rent or sale. It might be a good idea to play for a different team every year instead of being in a team that you are unhappy with. I find it strange that Chelsea didn't rate him. I guess what Lukaku can do if given enough chances. I think he is a quality striker. Even though his form is in a bit of a decline, he has a structure that wears down the opponent's defense. He can also be successful at Chelsea, but now he is used to Serie A and will continue his way there
Lukaku's performance has really declined so I think it's natural that Chelsea don't want him anymore, for several seasons Lukaku's fate has been quite sad in my opinion, he seems like a player who is not wanted but it's also Lukaku's fault because he hasn't improved his performance, on the contrary.
Now he is rumored to be with Napoli because Napoli's new coach, Antonio Conte, really wants him because the two of them have worked together.
So it is very likely that Lukaku will go to Napoli next season, regarding transfers that have not been agreed upon by the two teams, of course there will be a compromise because Chelsea is also unlikely to keep players they don't want.