Even Osimhen's market value is steadily decreasing now. No need to wait for Lukaku to come to Napoli. If Napoli still tries to keep him, they must be ready for the consequences. They will not get much money from selling Osimhen. I remind you that there are only a few offers for Napoli, which are coming from the Saudi Pro League and PSG.
Napoli made it hard for other teams to buy Osimhen. I remember this well. Napoli rejected a $100 million offer from Newcastle for Osimhen. It's Napoli's biggest regret.
Napoli has no solution but to cut Osimhen's silly price tag. Then, they must sell him to another club. The only problem is Osimhen's price is dropping. It's falling after his terrible performance. But, it's better to sell him.
You get cash + Lukaku, and it's a win situation for Napoli.
Napoli rejected a 100 million euro offer for Osimhen and now they have to accept the consequences. I don't know what the club board was thinking that they chose to keep Osimhen at 120 million euros. Osimhen's performance continues to decline and this will affect Napoli's performance this season. Moreover, they brought in Lukaku in this transfer market. Can Lukaku and Osimhen be played together or do they have to leave one of them on the bench? If it is true that Osimhen no longer wants to play for Napoli, I think Napoli will have a lot of problems if they don't sell Osimhen at the current price.
It seems that Napoli don't want to sell Osimhen, that's why they are maintaining the price they want, even though we know that Osimhen himself wants to leave Napoli, but until now there is no clarity regarding his future whether he will stay at Napoli. Napoli or move.
It is true that Osimhen's performance had declined, but at the end of the season his performance returned to good, perhaps what caused his performance to decline was because the coach was not able to utilize his players' skills properly. Maybe Conte believes he can make good use of Osimhen's abilities, which is why the club still wants to maintain a high price so that no club wants to buy him. It is also possible that Conte has a special mission or strategy to pair Osimhen with Lukaku. That's just my assumption, if you look at Osimhen's transfer, until now there has been a tug-of-war.