That's also superig for me. Lukaku is a good player but he is getting old and he is not stable at all. He is a player who won't respect his team and he also wants to leave for better options and that's what we saw from Lukaku when he left Inter Milan and was not loyal to this team when he started negotiations with Juventus and joined Roma. However, he is a good player but I think Osimhen is much better than Lukako and he is younger than him which can make him a better player for Napoli and Conte.
Lukaku will enter retirement in the next few years so he doesn't have many options to move to another club, currently only clubs from Serie A and the Saudi Pro League are interested in him If we talk about Saudi Pro League then we talk about money but if it's about Serie A then it's about career well here Lukaku prefers Serie A so he still wants to continue his career for at least the next 2 seasons. Regarding his move, so far Napoli are the closest team but Napoli can't do anything because they don't have enough budget and they are still waiting for Osimhen to move to another club. There are actually other options for Napoli to get Lukaku by applying for a loan to Chelsea so they don't have to spend a lot of money.
Yes, Napoli is currently the team closest to Lukaku, it's just what steps will Napoli take to realize Lukaku's transfer from Chelsea. It could be a player loan, but I see Napoli wanting to sign him permanently so that's quite difficult for them because they have to spend a lot of money to make it all happen. You're right, most likely Napoli is currently waiting for their players to be sold at a high price, so that the proceeds from the sale can be allocated to buy Lukaku. But the problem is that now they are also having difficulty selling Osimhen because the price they are applying is also too high so that the negotiation process with teams interested in this player is slightly hampered. They also have to be fast because the transfer window is also getting narrower and when they are late they will never get what they want.