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.
Chelsea have no plans for the Belgian player, they've stated their priorities on other players and we understand the budget of Todd Boehly and other board members. Romelu Lukaku have played for major EPL clubs and also won titles with them perhaps he consider a league where he's the center of attention. Romelu Lukaku have failed to understand and comprehend his potentials, he can't stay for a long term in a club. Other aside, he's always keen on making loan moves to other club, atleast his presence is important for the big advantage, like goal scoring chances and threatening option for oppositions.
Lukaku has had an outstanding career as a striker while there are many timeshe still fails to meet up to expectations especially in his national team and at Chelsea I guessed Serie A might just still be the best option for him and I think Napoli might just be able to get him if they finally let go Osimhen which I think PSG might signed but still considering if Napoli will lower their fee.