It is quite strange indeed with the attitude of Napoli management to complete Osimhen's transfer because it is clear that they no longer want Osimhen because they are already targeting Lukaku and also with all the problems that existed last season between Napoli management and Osimhen, it is appropriate for Napoli management to immediately sell Osimhen in the transfer market this season, if not, it is very likely that next season Osimhen's market price will fall much further.
Napoli are quite serious about bringing in Lukaku because that is the wish of their new coach Antono Conte, so regardless of the Osimhen transfer drama, I am sure this transfer will be realized, Lukak will come to Napoli and Osimhen will leave.
It is very difficult to understand that Conte really wants to bring in Lukaku even though Lukaku is in decline and Chelsea does not want to give Lukaku a loan they want a permanent purchase of this player of Belgian descent, and it is possible that Chelsea is asking a high price to let him go to Napoli even though this player is already 31 and It would be better for Conte to want a younger person to invest in the long term, even though they have worked together, Lukaku is really not a player who is ready to score goals like he used to be.
Osimhen really wants to leave Napoli but until now no one has been serious about signing him, so in my personal opinion it is better for Conte to try to calm Osimhen first and convince him to become an important project in his team next season, because Conte is one of the coaches who has experience so with him staying there is a possibility that Osimhen will return to his form and next season it would be better for him to leave Napoli because currently many teams are hesitant to sign him because last season was a decline for him, so I want him to stay at least one more season to restore his performance.