In my opinion, Napoli will recruit Lukaku after Napoli sells Osimhen. If not then this will not happen because Napoli needs money and that money is the result of selling Osimhen. We'll see if Osimhen's transfer will be successful this week because PSG and Napoli still haven't found a clear common ground.
I think Conte quite understands the qualities that Lukaku has so it is not surprising that Lukaku is Conte's target for Napoli's front line. Conte has also worked with Lukaku so it would be quite good for Napoli if they succeeded in recruiting Lukaku.
So, if PSG is able to redeem Osimhen at the price Napoli wants, then Napoli management can recruit many players in this transfer market.
Yeah, currently Osimhen is one of the topics of conversation in the transfer window there is a lot of speculation regarding his move, Arsenal and Chelsea have reportedly stopped negotiating and now the last hope is PSG it's just that so far PSG hasn't shown much interest but we don't know the drama before the close of the transfer window, what is clear is that Napoli indicated that they were ready to let Osimhen go as long as the price is more than 100 Million.
As you said Napoli have to wait for Osimhen to move before bringing in Lukaku, if there is no agreement on Osimhen then Napoli cannot do anything meaning Napoli will continue with plan B for next season. Since becoming Napoli's new coach, Antonio Conte has prepared several steps by targeting several players from Inter Milan and even Juventus, it's just that Napoli is still having financial problems.